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                        as a courtesy to the reader. They are not part of the opinion of the court.

031885P.pdf   07/13/2005  USA  v.  Gerald Keith Miller
   U.S. Court of Appeals Case No:  03-1885
   Western District of Arkansas   
   [PUBLISHED] [Melloy, Author, with Bye and Bowman, Circuit 
   Judges] 
   Criminal case - Sentencing Guidelines. District court finding under 
   Guidelines Sec. 2B1.1(b)(9)(C) that defendants used sophisticated means 
   did not constitute clear error as the evidence showed the crimes were 
   extensively planned and executed with careful attention to detail; 
   defendants acted in concert and could be held responsible for the losses 
   caused by the others; applying Pirani's plain error analysis, defendants 
   were not entitled to Booker relief as they could not show the district court 
   would have imposed a lesser sentence under an advisory guidelines 
   scheme.