cited Cited "see" United States v. Cantrell See United States v. Somsamouth, 352 F.3d 1271, 1274 (9th Cir.2003), cert. denied, 541 U.S. 1000 , 124 S.Ct. 2049 , 158 L.Ed.2d 513 (2004).

discussed Cited "see, e.g." United States v. Richard The calculation of the loss amount for sentencing purposes may include all relevant conduct undertaken by the defendant, including acts that occurred “in the course of attempting to avoid detection or responsibility for that offense.” § lB1.3(a)(l); see also United States v. Somsamouth, 352 F.3d 1271, 1278 (9th Cir.2003), cert. denied, 541 U.S. 1000 , 124 S.Ct. 2049 , 158 L.Ed.2d 513 (2004) (affirming loss calculation based on proof of the earliest time the defendants engaged in substantial gainful activity, not the date of their false statements made for the purpose of retaining their be…