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UNITED STATES OF AMERICA,
Plaintiff-Appellant,
v.
KURT RUSSELL GROSSMAN,
Defendant-Appellee.


No. 06-2310

Appeal from the United States District Court
for the Western District of Michigan at Grand Rapids.
No. 06-00080—Robert Holmes Bell, Chief District Judge.
Argued: September 11, 2007
Decided and Filed: January 18, 2008
Before: BOGGS, Chief Judge; MARTIN and SUTTON, Circuit Judges.

_________________________
OPINION
_________________________

SUTTON, Circuit Judge. Kurt Grossman pleaded guilty to possessing images of minors engaged in sexual activity. Because Grossman’s sentence of 66 months in prison and 10 years of supervised release, a substantial downward variance from the sentence recommended by the sentencing guidelines, is procedurally sound and reasonable in length, we affirm.


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In re: EDWIN D. BAILEY and JAMIE S. BAILEY,
Debtors.
______________________________________
EDWIN D. BAILEY and JAMIE S. BAILEY,
Appellants,
v.
ANDREW W. SUHAR, CHAPTER 7 TRUSTEE,
Appellee.


No. 07-8016

Appeal from the United States Bankruptcy Court
for the Northern District of Ohio, Eastern Division at Youngstown.
No. 05-41609.
Submitted: November 14, 2007
Decided and Filed: January 18, 2008
Before: GREGG, PARSONS, and SCOTT, Bankruptcy Appellate Panel Judges.

_________________________
OPINION
_________________________

JAMES D. GREGG, Bankruptcy Appellate Panel Judge. Edwin and Jamie Bailey (“Debtors”) appeal a bankruptcy court order directing them to turn over a $3,342 federal income tax refund to the chapter 7 trustee. For the reasons that follow, the bankruptcy court’s order is AFFIRMED.