Court of Appeals for the Fifth Circuit September 18, 1990, 89-3720 (United States v. Orscini L. Beard)

WIENER, Circuit Judge:

Appellant, Orscini L. Beard (Beard) appeals from a sentence of twenty-seven months imprisonment, two years supervised release and a fine of $103,371.35 resulting from his conviction following a plea of guilty to a charge of making a false statement under penalty of perjury in a bankruptcy proceeding, in violation of 18 U.S.C. § 152.