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122554P.pdf   06/25/2013  United States  v.  Richard Kay
   U.S. Court of Appeals Case No:  12-2554
   U.S. District Court for the District of Minnesota - St. Paul   
   [PUBLISHED] [Smith, Author, with Melloy and Benton, Circuit Judges] 
   Criminal case - Sentencing. District court considered defendant's 
   mitigation evidence, applied the 3553(a) factors and imposed a 
   substantively reasonable sentence; because the record does not reflect how 
   the district court balanced the factors in Guidelines Sec. 5E1.2 in 
   imposing defendant's $500,000 fine, the court could not conduct a 
   meaningful review of the fine and the matter is remanded for 
   redetermination; evidence was sufficient to support the court's 
   restitution award.