143517P.pdf   03/17/2016  United States  v.  Veronica Fairchild
   U.S. Court of Appeals Case No:  14-3517
   U.S. District Court for the District of South Dakota - Sioux Falls   
   [PUBLISHED] [Smith, Author, with Riley, Chief Judge, and Shepherd, Circuit 
   Judge] 
   Criminal case - Criminal law and sentencing. Evidence was sufficient to 
   support the jury's finding that defendant knowingly and willfully 
   underreported her income as an exotic dancer; jury instructions correctly 
   stated the elements of the offense and it was not necessary for the 
   instructions to require the jury to decide unanimously the source of the 
   unreported income as that was not an essential element of the crime; 
   further, the court gave a limiting instruction requiring the jury to 
   unanimously agree on whether the false matter alleged in the indictment 
   and proven at trial was regarding defendant's income, tax liability or 
   both; the district court did not err in calculating the tax loss in 
   setting defendant's offense level; the court did not err in imposing a 
   two-level enhancement under Guidelines Sec. 2T1.1(b)(1)(2014 for failing 
   to report income from criminal activity as the evidence was sufficient to 
   support the court's determination that the money defendant earned was in 
   exchange for sex; the defendant's sentence was not substantively 
   unreasonable, as the court considered her arguments for a lower sentence 
   based on factors such as her personal history and family situation and 
   acted within its discretion in giving greater weight to the seriousness of 
   her conduct and her failure to accept responsibility and reform her 
   conduct.