Third Circuit reverses another downward variance

Continuing a week that's been heavy with reversals of downward variances (see here and here and here), the Third Circuit today in US v. Goff, No. 05-5524 (3d Cir. Aug. 30, 2007) (available here), finds unreasonable a four-month below-guideline sentence for "a frequent customer of a child pornography internet site."  Here is a paragraph that summarizes the circuit panel's conclusion that Goff got off too easily:

[W]e conclude that the four-month sentence imposed on Goff was unreasonable, as the District Court committed both procedural and substantive errors in imposing that sentence. The court’s decision fails to reflect the required analysis of the factors set out in § 3553(a). Even if all the § 3553(a) factors had been considered, however, a four-month sentence cannot be justified in this case, because the circumstances do not warrant such a downward variance.