171829P.pdf   06/28/2018  United States  v.  Bradley Cornelsen
   U.S. Court of Appeals Case No:  17-1829
   U.S. District Court for the Southern District of Iowa - Council Bluffs   
   [PUBLISHED] [Melloy, Author, with Smith, Chief Judge, and Shepherd, 
   Circuit Judge] 
   Criminal case - Sentencing. The district court properly determined 
   defendant's employer was a victim in this fraud scheme and that the 
   company suffered actual and intended pecuniary losses as a result of 
   defendant's fraud; the district court did not commit clear error in 
   finding that certain uncharged conduct was part of defendant's common 
   scheme or plan and including that conduct in the calculation of loss; the 
   Mandatory Victim Restitution Act applied to this wire fraud conviction; in 
   light of Lagos v. United States, 138 S.Ct. 1684 (May 29, 2018), that 
   portion of the district court's restitution order awarding the employer 
   $250,000 for the company's accounting and attorney's fees is vacated, and 
   the matter is remanded for further consideration.