Opinion ID: 170385
Heading Depth: 2
Heading Rank: 3

Heading: Calculation of Amount of Loss at Sentencing

Text: The jury returned its verdict on November 1, 2005. The presentence report (PSR) calculated Ary's base level pursuant to Section 2S1.1 of the U.S. Sentencing Guidelines Manual (U.S.S.G.), which concerns money laundering. Under this guideline, the base offense level is determined from the guideline for the underlying offense, in this case theft and fraud. U.S.S.G. § 2S1.1(a)(1). The base offense level was therefore determined using Section 2B1.1, which concerns theft and fraud offenses. Section 2B1.1 of the Sentencing Guidelines provides a base offense level of seven for crimes involving monetary transactions in property derived from unlawful activities and includes an enhancement based on the dollar value of loss. When the amount of loss exceeds $200,000, but is less than $400,000, the offense level is increased by twelve levels. Id. § 2B1.1(b)(1)(G). Because the PSR calculated the amount of loss to fall within this range, it recommended a twelve-level increase. Ary objected to the PSR's loss calculation. First, Ary argued the PSR took into account items Ary sold at auction that were not included in the indictment. He argued ownership was not proved at trial or sentencing. Ary also objected to the use of auction value to fix the loss for the artifacts delivered to the government by Ary's lawyer and seized at his residence. The district court overruled Ary's objection and adopted the PSR's calculation of loss. The district court sentenced Ary to thirty-six months' imprisonment. Ary raises three arguments on appeal. He contends the district court erred by (1) failing to hold an evidentiary hearing and concluding Ary waived the work-product protection and attorney-client privilege; (2) admitting the Cosmosphere's computer and paper inventory records and; (3) improperly calculating amount of loss for the purpose of sentencing.