Since 2011. An occasional commonplacing of the U.S. Circuit Courts of Appeal.
Not written by a barrister. The name was thought up by a second-year American law student sitting in a coffeehouse in Manhattan. Neither an authoritative statement of the law nor legal advice. Don't rely. Quick work.
Eleventh Circuit: USA v. Demarco Doxie
Sentencing
No error in court's declining to group tax counts with fraud counts for purposes of sentencing.