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U.S. v. Coffman, No. 95-3217 (7th Cir.) (94 F.3d 330) (August 27, 1996) (Judge Richard A. Posner)

Here the Court held that the amount of loss for sentencing purposes could be based on the "intended loss", even though the proposed victim had "smelled a rat" and informed authorities, precluding any actual loss.

In this case a wire fraud scheme was interrupted before any concrete harm at all ...

 

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