The Third Circuit recently remanded the case of a bankruptcy fraud defendant for re-sentencing on the ground that the district court failed adequately to explain how it applied the statutory sentencing factors in 18 U.S.C. 3553(a) and failed to explain it's ruling on the defendant's objection to the restitution amount. The unpublished decision in United States v. Jackson, No. 19-1579 (3rd Cir. March 30, 2020) (slip op.) (here).