United States Second Circuit

Defendant's mail fraud sentence is affirmed where: 1) a defendant is not entitled to an offset against a loss based on business expenses that confer no benefit upon the victims; and 2) Application Note 2(C) to section 2S1.1 of the Sentencing Guidelines does not preclude an enhancement for obstruction of justice pursuant to section 3C1.1 of the Guidelines where a defendant's obstruction relates to an offense underlying a money laundering offense, but not to the money laundering offense itself.

Appellate Information

• Decided 10/29/2009
• Published 10/29/2009

Judges

• JOSÉ A. CABRANES, Circuit Judge:, Before CABRANES and LIVINGSTON, Circuit Judges, KORMAN, District Judge.

Court

• United States Second Circuit

Counsel

• For Appellees:
  
• Bradley S. Stetler, Stetler, Allen & Kampmann, Burlington, VT, for defendant-appellant John Byors., Gregory L. Waples, Assistant United States Attorney, District of Vermont (Thomas D. Anderson, United States Attorney, Paul J. Van de Graaf, Assistant United States Attorney, on the brief), for appellee United States of America.