121617P.pdf   05/03/2013  United States  v.  Adekunle Olufemi Adetiloye
   U.S. Court of Appeals Case No:  12-1617
                          and No:  12-1919
   U.S. District Court for the District of North Dakota - Fargo   
   [PUBLISHED] [Bye, Author, with Wollman and Benton, Circuit Judges]
   Criminal case - Sentencing. District court thoroughly considered the
   3553(a) factors at the sentencing hearing, issued a 17-page sentencing
   memorandum and provided a sufficient explanation for its sentencing
   decision; district court did not err in denying defendant a reduction for
   acceptance of responsibility where defendant contested factual statements
   and nearly all applicable enhancements in the PSR; no error in imposing
   an enhancement under Guidelines Sec. 3B1.1(a) for leadership role in the
   offense; no error in imposing an upward enhancement on the ground the
   offense level substantially understated the seriousness of the offense;
   where the government failed to provide documentation with the required
   specificity and reliability to establish the amount of restitution, the court
   should have postponed the restitution proceedings for the gathering and
   presentation of additional evidence; similarly, the district court erred in
   ordering forfeiture in the limited amount set out in its restitution order;
   the restitution and forfeiture orders are vacated and remanded for further
   proceeding regarding the losses the victims sustained and the proceeds
   defendant gained from the scheme.