SENTENCING MEMORANDUM
LINDA R. READE, District Judge.
In this sentencing, the court is required to decide whether one of Defendant Ronald L. Coleman's prior convictions qualifies as a "felony drug offense" for purposes of 21 U.S.C. §§ 841(b)(1)(B) and 851.
The parties stipulate that, in 2000, Defendant was convicted of Failing to Affix a Drug Tax Stamp, in violation of Iowa Code § 453B.12 (1999) ("Prior Conviction"). The Prior Conviction...
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