United States v. Donald Ray Mann

62 F.3d 1426 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. UNITED STATES of America, Plaintiff-Appellee, v. Donald Ray MANN, Defendant-Appellant. No. 94-10464. United States Court of Appeals, Ninth Circuit. Submitted Aug. 2, 1995. * Decided Aug. 8, 1995. Before: ALARCON, FERNANDEZ, and RYMER, Circuit Judges. 1 MEMORANDUM ** 2 Donald Ray Mann appeals his sentence imposed following his conviction for bankruptcy fraud in violation of 18 U.S.C. Sec. 152 . Mann contends that the district court erred by making an upward adjustment in offense level based on its finding that the amount of the intended loss exceeded $200,000. We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 , and affirm. 3 We review for clear error the district court's calculation of the amount of loss. United States v. Davis, 922 F.2d 1385, 1388 (9th Cir. 1991). The Sentencing Guidelines provide for an eight-level upward adjustment to the base offense level in fraud and deceit cases where the amount of loss…