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142460P.pdf   07/31/2015  United States  v.  Kimberly Johnson
   U.S. Court of Appeals Case No:  14-2460
                          and No:  142603
   U.S. District Court for the Western District of Missouri - Kansas City   
[PUBLISHED] [Colloton, Author, with Murphy and Kelly, Circuit Judges] Criminal case - Criminal law and sentencing. Evidence was sufficient to support defendant Johnson's conviction for making a false claim for a tax refund as a jury could find she caused the submission of a false tax return through an intermediary; in calculating the amount of loss defendant Gray intended, the district court did not err in finding that Gray intended to receive refunds based on multiple returns filed in a single tax year; no error in imposing an enhancement under Guidelines Sec. 2T1.1(b)(2) for use of "sophisticated means."