United States Eighth Circuit

District court did not err in imposing an abuse-of-trust enhancement or in refusing to group defendant's mail fraud and tax offenses, but the court's loss calculations do not comport with this court's decision in U.S. v. Wheeldon, 313 F.3d 1070 (2002).

Appellate Information

• Decided 09/30/2003
• Published 09/30/2003

Judges

• LOKEN, Chief Judge., Before LOKEN, Chief Judge, FAGG and MURPHY, Circuit Judges.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Paul C. Engh, argued, Minneapolis, Minnesota, for appellant.


• For Appellees:
  
• Henry J. Shea, III, argued, Assistant U.S. Attorney, Minneapolis, Minnesota (Thomas B. Heffelfinger, on the brief), for appellee.