143045P.pdf   08/21/2015  United States  v.  John Joseph Waters, Jr.
   U.S. Court of Appeals Case No:  14-3045
   U.S. District Court for the District of Minnesota - St. Paul   
   [PUBLISHED] [Melloy, Author, with Chief Judge Riley and Murphy, Circuit 
   Judges] 
   Criminal Case - conviction and sentence. There was ample evidence to 
   support conviction for mail fraud and wire fraud and to demonstrate 
   Waters's defense was a post hoc falsity to cover his fraud. Waters's 
   defense of the tax crimes that he was unaware he had to report loans 
   against deferred compensation is belied by the lack of an employment 
   agreement or deferred compensation agreement. The district court's 
   loss-amount calculation was not clearly erroneous and the 18-level 
   enhancement was supported by the record; the enhancement for use of 
   sophisticated means was also not clearly erroneous; and the district court 
   did not clearly err in finding Waters committed perjury and applying a 
   2-level enhancement for obstruction of justice. The 108-month sentence, 
   the low end of the guidelines range, is not substantively unreasonable. 
   After considering the mitigating evidence, the district court did not 
   abuse its discretion in sentencing Waters.