Court of Appeals for the Second Circuit August 11, 1993, 1469, Docket 93-1035 (United States v. Frederick C. Keppler)

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MESKILL, Circuit Judge:

This is an appeal from a sentence entered on a judgment of the United States District Court for the District of Vermont, Parker,

C.J.,

convicting appellant Frederick C. Kep-pler, upon his plea of guilty, of one count of mail fraud, in violation of 18 U.S.C. § 1341, and one count of filing a false income tax return, in violation of 26 U.S.C. § 7206(1).