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U.S. v. MANATAU

No. 10-4101.

647 F.3d 1048 (2011)

UNITED STATES of America, Plaintiff-Appellee, v. Afuhia Masiu MANATAU, a/k/a Rocky Manatau, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

August 1, 2011.

Attorney(s) appearing for the Case

Bretta Pirie , Assistant Federal Defender ( Steven B. Killpack , Utah Federal Defender, and Scott Keith Wilson , Assistant Federal Defender, with her on the briefs), Utah Federal Defender's Office, Salt Lake City, UT, for Defendant-Appellant.

Michael P. Kennedy , Assistant United States Attorney, ( Carlie Christensen , United States Attorney, with him on the brief), District of Utah, Salt Lake City, UT, for Plaintiff-Appellee.

Before BRISCOE, Chief Judge, TYMKOVICH, and GORSUCH, Circuit Judges.

GORSUCH, Circuit Judge.

When calculating an advisory guidelines sentence for an economic crime a district court naturally must take account of the losses the defendant caused others. But the guidelines instruct that, when fashioning a sentence, a court should also account for the losses the defendant "intended" but was unable to realize. The question we face in this case is what counts as an "intended" loss? Unsurprisingly, we hold that the term means exactly...

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