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

073353P.pdf   05/29/2008  United States  v.  Michael Kowal
   U.S. Court of Appeals Case No:  07-3353
   U.S. District Court for the Northern District of Iowa - Cedar Rapids   
   [PUBLISHED] [Murphy, Author, with Colloton and Shepherd, Circuit Judges]
   Criminal case - Criminal law and sentencing. Language used in 18
   U.S.C. Sec. 1028A(a)(1) for aggravated identity theft does not require
   that the stolen identity be that of a living person; district court did 
   not err in calculating the loss involved in defendant's credit card fraud; 
   court did not err in imposing enhancements for obtaining the cards with 
   intent to defraud the issuers or for defrauding more than 10 issuers; no 
   error in departing upwards under Guidelines Sec. 2B1.1, Application Notes
   20A(i) and (ii); sentence was not unreasonable.