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.

113463P.pdf   11/07/2012  United States  v.  John Anthony Spencer
   U.S. Court of Appeals Case No:  11-3463
   U.S. District Court for the District of Minnesota - St. Paul   
   [PUBLISHED] [Colloton, Author, with Murphy and Bright, Circuit Judges]
   Criminal case - Criminal law and sentencing. District court did not err
   in permitting defendant's income-tax preparer, an attorney, to testify
   regarding the return as there was no evidence that an attorney-client
   relationship had been formed; no error in permitting expert testimony as
   to what the misrepresentations in defendant's loan application would
   mean to an underwriter; sentence was not substantively unreasonable;
   restitution order affirmed. Judge Bright, dissenting.