United States v. Warner

On July 10, 2015, the United States Court of Appeals for the Seventh Circuit affirmed the District Court’s decision, stating that the court did not abuse its considerable discretion and that its rationale was fully consistent with the sentence imposed. Previously, on September 17, 2014, Bancroft attorney Paul D. Clement presented oral argument before the United States Court of Appeals for the Seventh Circuit in United States v. Warner, 792 F.3d 847 (7th Cir. 2015). The case involves the government’s appeal of a probation sentence imposed on H. Ty Warner for committing one count of tax evasion in connection with failure to disclose an offshore bank account. In a brief filed on July 9, 2014, Clement and Bancroft attorney Erin E. Murphy argued that the District Court acted well within its discretion in concluding that Mr. Warner’s many extraordinary acts of charity and kindness throughout his life, combined with the complete absence of any risk of recidivism and the deterrence achieved by, inter alia, the more than $50 million civil fine that he has paid, all combine to make a probation sentence—the sentence most commonly imposed in offshore tax cases—appropriate in the unique circumstances of this case.”

Defendant-Appellee Brief