Professional Documents
Culture Documents
No. 11-4547
Appeal from the United States District Court for the Western
District of North Carolina, at Charlotte.
Frank D. Whitney,
District Judge. (3:09-cr-00055-FDW-1)
Submitted:
Decided:
February 3, 2012
PER CURIAM:
William Odell Duell, Jr., pled guilty to ten counts of
securities fraud, 18 U.S.C. 513(a) (2006) (Counts 1-10), and
one count of wire fraud, 18 U.S.C.A. 1343 (West Supp. 2011)
(Count 11), and was sentenced to a term of thirty-four months
imprisonment.
use
of
sophisticated
means.
was
the
U.S.
Sentencing
Guidelines
We affirm.
financial
secretary
of
Statesville
through
2005.
While
he
held
this
position,
he
a general
capital
banking,
expense
Duell
account
transferred
had
been
money
from
closed.
the
Using
general
online
reserve
Duell
associated
omitted
these
transactions
and
overdraft
account
balances
overstated.
represented
in
these
statements
were
enhancement
section
to
offense . . . involved
applies
when
2B1.1(b)(9)(C)
defendants
sophisticated
defendant
provides
offense
level
means.
employs
for
The
especially
if
2-
the
enhancement
complex
or
concealment
Examples
of
of
an
offense.
sophisticated
USSG
means
2B1.1
include
cmt.
hiding
n.8(B).
assets
or
sophisticated
determination
that
the
means.
Id.
defendant
used
The
district
sophisticated
courts
means
is
815, 821 (7th Cir. 2001) (reviewing same issue in tax fraud
case).
The
district
court
determined
at
sentencing
Duell
hid
his
assets
and
transactions
that
converting
an
than
by
creating
corporate
shell
or
new
fictitious
defendants
offense
of
conviction
may
involve
(8th
Cir.
2006).
The
enhancement
applies
if
the
Id.
rather,
commentary,
the
concealment
of
complex
especially
or
as
made
enhancement
a
scheme,
clear
applies
viewed
intricate.
as
by
when
a
the
the
whole,
(internal
Guidelines
execution
is
or
especially
quotation
marks
(11th
Cir.
2010)
(no
requirement
that
defendants
contends
that
no
aspect
of
his
scheme
was
Such
at 820-21.
court.
and
materials
therefore
legal
before
We
affirm
dispense
contentions
the
court
the
with
sentence
oral
imposed
argument
are
adequately
and
argument
by
the
because
the
presented
would
not
in
the
aid
the
decisional process.
AFFIRMED