The following excerpt is from United States v. Seabrook, 968 F.3d 224 (2nd Cir. 2020):
We review a sentence on appeal for procedural and substantive reasonableness. United States v. Cavera , 550 F.3d 180, 189 (2d Cir. 2008). A district court commits procedural error when, among other ways, it makes a mistake in its Guidelines calculation. Id. at 190. "Where we find significant procedural error, one proper course would be to remand to the district court so that it can either explain what it was trying to do, or correct its mistake and exercise its discretion anew." Id.
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