The following excerpt is from United States v. Christensen, 801 F.3d 970 (9th Cir. 2015):
The upward adjustment has been applied to attorney defendants in circumstances where the victim, defined narrowly, was not the defendant's client. In United States v. Kubick, 205 F.3d 1117 (9th Cir.1999), for example, we affirmed the application of the 3B1.3 enhancement to an attorney defendant who had assisted his client in bankruptcy fraud. That his client was not the victim did not prevent the enhancement from being applied. Id. at 1125.
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