United States v. John Joseph Waters, Jr.

MELLOY, Circuit Judge.

A jury convicted John Waters of mail fraud, wire fraud, and tax-related crimes after hearing evidence that Waters embezzled money from his employer and lied on his taxes. The district court 1 sentenced Waters to 108 months in prison. In determining Waters’s sentence, the district court found Waters embezzled somewhere between $2.5 and $7 million, used sophisticated means to perpetrate the fraud, and obstructed justice. On appeal, Waters argues there was insufficient evidence to convict him, the district court erred in its loss calculations, the district court erred by…