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023364P.pdf   09/30/2003  United States  v.  Wayne Douglas Shevi
   U.S. Court of Appeals Case No:  02-3364
   District of Minnesota   
Criminal case - Sentencing Guidelines. District court did not err in imposing an abuse-of-trust enhancement or in refusing to group defendant's mail fraud and tax offenses; however, the court's loss calculations do not comport with this court's decision in U.S. v. Wheeldon, 313 F.3d 1070 (8th Cir. 2002), and the case is remanded for recalculation of the loss.