US v. Waldner, No. 08-2606
District court's restitution order and sentence of a defendant convicted of making a false statement in relation to a bankruptcy proceeding is affirmed where: 1) the district court did not err in applying a 16-level enhancement for intending to cause a loss of more than $1 million; 2) district court did not err in applying the two-level enhancement for using sophisticated means and the record clearly supports the enhancement for obstruction of justice under U.S.S.G. section 3C1.1; 3) district court did not err in denying request for reduction for acceptance of responsibility; 4) district court committed significant procedural error in using certain upward departures to calculate the new advisory guidelines range, but the error did not require reversal, as the sentence was within properly calculated Guidelines range and was substantively reasonable; and 5) restitution order in the amount of $1,722,717.61 is affirmed.
Read US v. Waldner, No. 08-2606
Appellate Information
Submitted: December 9, 2008
Filed: September 4, 2009
Judges
Opinion by Shepherd, Circuit Judge