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161071P.pdf   06/12/2017  United States  v.  Timothy Kirlin
   U.S. Court of Appeals Case No:  16-1071
   U.S. District Court for the Western District of Missouri - Kansas City   
   [PUBLISHED] [Shepherd, Author, with Smith, Chief Judge, and Gruender, 
   Circuit Judge] 
   Criminal case - Sentencing. Defendant has failed to show the district 
   court erred, much less plainly erred, in declining to reduce his offense 
   level for acceptance of responsibility as he put the government to its 
   burden of proof by going to trial and failed to take any of the actions 
   identified in the commentary to Guidelines Sec. 3E1.1; the district court 
   considered the 3553(a) factors and adequately explained its decision to 
   impose an upward variance; defendant's sentence was not substantively 
   unreasonable.