U.S. v. Turcks, No. 93-1322 (3rd Cir.) (41 F.3d 893) (November 30, 1994) (Judge Leonard I. Garth)
The Court stated that a district court must make findings, on the record, concerning (1) the amount of loss, 2) the defendant's ability to pay and the financial need of the defendant and the defendant's dependents,
and 3) the relationship between the restitution imposed and the loss caused by the …
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