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062843P.pdf   05/25/2007  USA  v.  August L. Holthaus
   U.S. Court of Appeals Case No:  06-2843
   U.S. District Court for the Northern District of Iowa, Waterloo   
   [PUBLISHED] [Riley, Author, with Melloy and Shepherd, Circuit
   Judges]
   Criminal case - Sentencing. In a prosecution for bankruptcy fraud, the
   District court did not err in finding defendant concealed assets and that
   the full value of the concealed assets was the amount of the intended loss;
   the court did not err in awarding trustee restitution after determining
   defendant's violation of 18 U.S.C. Sec. 152(3) directly and proximately
   caused the trustee harm because the trustee worked more than fifty
   uncompensated hours as a result of defendant's fraud.