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U.S. v. Allen, No. 94-30393 (9th Cir.) (88 F.3d 765) (July 3, 1996) (Judge Mary M. Schroeder)

The Court specifically noted that the district court was not asked to include accrued interest as part of the actual loss calculation "although several circuits have approved the practice." (Id., at 771) (See Guideline Amendments 470 and 482). However, in U.S. v. Sharma, 190 F.3d 220, 227 (3rd Cir. 1999), ...

 

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