DISCLAIMER:  Any unofficial case summaries below are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

053419P.pdf   06/08/2006  United States  v.  Arthur Senty-Haugen
   U.S. Court of Appeals Case No:  05-3419
   District of Minnesota   
   [PUBLISHED] [Loken, Author, with Bowman and Smith, Circuit Judges]
   Criminal case - Sentencing. District court did not err in imposing a
   four-level enhancement for leadership role in the offense; IRS can be a
   victim under the Mandatory Victims Restitution Act of 1996; district
   court did not err in imposing restitution in the full amount the IRS paid in
   fraudulent refunds as a result of defendant's crime; district court may
   make a restitution determination without an admission by defendant or a
   jury trial.