United States v. David H. Swanson

ILANA DIAMOND ROVNER, Circuit Judge.

A jury convicted the defendant, David H. Swanson, of wire fraud, money laundering, interstate transport of converted funds, and tax evasion stemming from a complex scheme of financial manipulations through which Swanson was able to siphon funds for his own personal use as he as*522sisted large agricultural corporations in their various acquisitions and investments. On appeal he challenged the district court’s choice of sentencing guidelines as well as its calculations for amount of loss, restitution, and forfeiture. After the parties submitted their initial…