Britt

MEMORANDUM **

Margaret Britt appeals her conviction and sentence on several grounds. The government cross-appeals the district court’s decision to make a downward departure in the sentence. We have considered all of the issues raised by the parties and affirm.

A. Restitution

Britt first complains of the order of restitution. The district court ordered Britt to pay restitution in the amount of $27,103. The court started with a figure of $43,863, the appraisal figure from insurance records for Britt’s inherited personal property. It then subtracted the value of rugs sold prior to the bankruptcy filing. This left $27,663, to which the court added the $6,000 Britt had received from the concealed sale of a motorcycle, yielding a figure of $33,663. The court then subtracted $6560, which was the net amount recovered from the post-conviction sale of Britt’s assets, yielding the final restitution figure of $27,103. The court stated that Britt “shall pay restitution in the amount as determined by the bankruptcy court of the actual loss or, if no such determination is made or the defendant is not granted a discharge in bankruptcy, restitution will be in the amount of $27,103.00____” Britt…