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U.S. v. WALDNER

No. 08-2606.

580 F.3d 699 (2009)

UNITED STATES of America, Appellee, v. Roger WALDNER, Appellant.

United States Court of Appeals, Eighth Circuit.

Filed: September 4, 2009.

Attorney(s) appearing for the Case

Richard O. McConville, argued, West Des Moines, IA, for appellant.

Charles J. Williams, A.U.S.A., argued, Cedar Rapids, IA, for appellee.

Before COLLOTON, BRIGHT, and SHEPHERD, Circuit Judges.

SHEPHERD, Circuit Judge.

Roger Waldner pled guilty to two counts of making a false statement in relation to a bankruptcy proceeding, in violation of 18 U.S.C. § 152(3). The district court1 sentenced Waldner to 120 months imprisonment and ordered him to make restitution in the amount of $1,722,717.61. He appeals both his sentence and the restitution order. We affirm.

I.

In January 2001, Roger Waldner took control...

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