082606P.pdf   09/04/2009  United States  v.  Roger Waldner
   U.S. Court of Appeals Case No:  08-2606
   U. S. District Court for the Northern District of Iowa - Dubuque   
   [PUBLISHED] [Shepherd, Author, with Colloton and Bright, Circuit Judge]
   Criminal case - Sentencing. District court did not err imposing a 16-
   level increase under Guidelines Sec. 2B1.1(b)(1)(I) as the court properly
   concluded the amount of loss exceeded $1 million; nor did the court err
   in imposing enhancements under Guidelines Sec. 2B1.1(b)(9)(c) for use
   of sophisticated means, Guidelines Sec. 3B1.2 for abuse of a position of
   private trust or Guidelines Sec. 3C1.1 for obstruction of justice; no error
   in denying request for reduction for acceptance of responsibility; even
   though the district court committed significant procedural error when it
   purported to use certain upward departures to calculate a new advisory
   guidelines range, the error did not require reversal or resentencing
   because the sentence was within the properly calculated advisory
   Guidelines range and was substantively reasonable; restitution order of
   $1.72 million affirmed. Judge Bright, concurring.