USCA1 Opinion

[NOT FOR PUBLICATION--NOT TO BE CITED AS PRECEDENT]

United States Court of Appeals

For the First Circuit

                                 No. 98-1789



                          UNITED STATES,



                       Plaintiff, Appellee,



                                v.



                          DAVID E. PAGE,



                      Defendant, Appellant.







           APPEAL FROM THE UNITED STATES DISTRICT COURT



                    FOR THE DISTRICT OF MAINE



           [Hon. D. Brock Hornby, U.S. District Judge]







                              Before



 Selya, Circuit Judge,

Bownes, Senior Circuit Judge,

and Stahl, Circuit Judge.









     Tina Schneider on brief for appellant.

     Jay P. McCloskey, United States Attorney, and F. Mark Terison, Assistant U.S. Attorney, on brief for appellee.











February 4, 1999







                                

                                







     Per Curiam.  Upon careful review of the briefs and record, we

perceive no clear error in the district court's estimate of the

town's "loss."  See U.S.S.G.  2F1.1, application note 7; U.S.S.G.

 B1.1, commentary; see also U.S.S.G.  2C1.1 & 2C1.7.  Given the

information available to the district court, that estimate

reasonably accounted for the direct reduction in the town's tax

revenues that was occasioned by defendant's fraudulent conduct. 

Defendant's specific appellate arguments are meritless.

     The government's motion for summary disposition is granted.

     Affirmed.  See 1st Cir. Loc. R. 27.1.































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