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

053799P.pdf   10/03/2006  United States  v.  Allen S. Mickle
   U.S. Court of Appeals Case No:  05-3799
                          and No:  05-4344
   District of Minnesota   
   [PUBLISHED] [Colloton, Author, with Murphy and Melloy, Circuit Judges]
   Criminal case - Sentencing. District court did not err in applying
   an upward adjustment for leadership role in the offense, as the
   record shows the defendants recruited accomplices, helped plan the
   offense, received a greater share of the proceeds and controlled
   others; district court did not err in finding defendant Allen was
   jointly responsible for the entire tax loss in the conspiracy; while
   the district court may have erred in refusing to grant a third level
   decrease for acceptance of responsibility under Guidelines Sec. 3E1.1(b),
   the error was harmless as the sentence imposed fell within both advisory
   ranges; district court did not err in ordering restitution to victims
   other than the federal government.