143287P.pdf   03/25/2016  United States  v.  Robert Allen Walker
   U.S. Court of Appeals Case No:  14-3287
   U.S. District Court for the District of Minnesota - St. Paul   
   [PUBLISHED] [Loken, Author, with Murphy and Colloton, Circuit Judges] 
   Criminal case - Criminal law and sentencing. The evidence was sufficient 
   to show defendant had the requisite intent to defraud investors; the 
   evidence was also sufficient to support defendant's conviction for tax 
   evasion; no error in calculating the amount of the investor's actual 
   losses; no error in imposing an enhancement under Guidelines Sec. 3B1.1 
   for abuse of a position of trust as defendant repeatedly used his 
   controlling corporate trust position to conceal his massive fraud; the 
   Sentencing Commission has not made retroactive the amendments to 
   Guidelines Sec. 2B1.1 on which defendant relies in his argument urging a 
   remand for resentencing; since the amendments do not apply, 18 U.S.C. Sec. 
   3742(g)(1) would apply at resentencing, and a remand would be futile.