153140P.pdf   07/12/2017  United States  v.  Bartolomea Joseph Montanari
   U.S. Court of Appeals Case No:  15-3140
   U.S. District Court for the District of Minnesota - St. Paul   
   [PUBLISHED] [Colloton, Author, with Loken and Smith, Circuit Judges] 
   Criminal Case - conviction and sentence. On appeal from conviction for tax 
   evasion, mail fraud an wire fraud, district court did not abuse its 
   discretion in sustaining objections to his cross- examination of 
   prosecution witness on the ground that it was beyond the scope of direct 
   examination and Montanari did not demonstrate any error warranted a new 
   trial. As to sentencing issues, the district court did not clearly err in 
   determining the base offense level based on a tax loss of greater than 
   $1,000,000; and the district court did not clearly err assessing an 
   obstruction of justice enhancement, as the false statements were distinct 
   from the offense of conviction, his conduct significantly obstructed the 
   government's investigation or prosecution and the obstruction were not too 
   remote from any potential criminal investigation. The government concedes 
   it failed to establish by sufficient evidence that he failed to pay taxes 
   of money he obtained through a fraudulent transaction and the case is 
   remanded to recalculate the advisory guidelines range without the 
   two-level specific offense characteristic under Guidelines sec. 
   2T1.1(b)(1).