United States v. David J. Moskal

BEAM, Circuit Judge.

David J. Moskal entered a plea of guilty to three counts of mail fraud in violation of 18 U.S.C. § 1341. The district court 2 sentenced Moskal to sixty months imprisonment, departing upward under sections 3A1.1 and 5K2.0 of the United States Sentencing Guidelines. Moskal appeals the upward departure and we affirm.

I. BACKGROUND

Moskal, an attorney, was a shareholder in the law firm of Schwebel, Goetz, Sieben, and Moskal, a prominent personal injury firm in Minnesota. In July 1998, the Schwebel firm discovered Moskal had been embezzling money. An emergency meeting was held…