213712P.pdf   07/28/2022  United States  v.  Bradley Matheny
   U.S. Court of Appeals Case No:  21-3712
   U.S. District Court for the Northern District of Iowa - Cedar Rapids   
   [PUBLISHED] [Gruender, Author, with Benton and Grasz, Circuit Judges] 
   Criminal case - Criminal law and sentencing. The evidence was sufficient 
   to support defendant's convictions for making a forged or counterfeited 
   postage meter stamp where he created hybrid shipping labels which 
   permitted him to send his packages by priority mail when he had only paid 
   for first class service; the evidence also supported convictions for his 
   attempts to send merchandise to foreign countries after mislabeling the 
   packages to obtain cheaper rates or avoid customs duties; the district 
   court did not err in calculating the amount of the loss based on the face 
   value of the counterfeit labels; the restitution order is set aside 
   because the amount of restitution included should have been limited to the 
   amount on the forged labels and not the loss caused by defendant's 
   underweighting of packages; remanded for further fact finding on the issue 
   of restitution; defendant's sentence, a downward variance, was not 
   substantively unreasonable.