031838U.pdf   08/29/2006  United States  v.  Steven E. Smith
   U.S. Court of Appeals Case No:  03-1838
   Northern District of Iowa   
   [UNPUBLISHED] [Per Curiam - Bye and Riley, Circuit Judges, with
   Hovland, District Judge]
   Criminal case - Sentencing. On remand from the Supreme Court for
   reconsideration in light of Booker. Applying Pirani's plain error analysis,
   the defendant was not entitled to Booker relief as there was no reasonable
   probability the district court would have imposed a lesser sentence under
   an advisory guidelines scheme.
  
031838P.pdf   05/05/2004  United States  v.  Steven E. Smith
   U.S. Court of Appeals Case No:  03-1838
   Northern District of Iowa   
   Criminal Case - Sentencing Guidelines. District court did not err in 
   applying a two-level enhancement under Sec. 2B1.1(b)(8)(A) for 
   relocating a fraudulent scheme to avoid authorities or, alternatively, for 
   obstruction of justice; no error in denying request for a downward 
   departure based on acceptance of responsibility. [PUBLISHED] [Riley, Author]