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183222P.pdf   12/16/2019  United States  v.  Darrell Smith
   U.S. Court of Appeals Case No:  18-3222
   U.S. District Court for the Northern District of Iowa - Waterloo   
   [PUBLISHED] [Smith, Author, with Wollman and Erickson, Circuit Judges] 
   Criminal case - Sentencing. The district court did not err in calculating 
   defendant's criminal history score in this wire fraud case because his 
   prior tax-related conviction was not relevant conduct to this offense 
   and,therefore, was properly scored as a separate conviction; the two 
   convictions did not share victims, scheme or indictment, and the record 
   reflects no nexus between the convictions.