Search | Punch and Jurists

U.S. v. Lauer, No. 97-3593 (7th Cir.) (148 F.3d 766) (June 24, 1998) (Judge Richard A. Posner)

Article • August 1, 1998 • from P&J August, 1998

Filed under: Punch And Jurists, Affecting a Financial Institution

U.S. v. Lauer, No. 97-3593 (7th Cir.) (148 F.3d 766) (June 24, 1998) (Judge Richard A. Posner) by This case deals with the issue of whether, as written, U.S.S.G. § 2F1.1(b)(6)(A) and (B) [now § 2F1.1(b)(7)(A0 and (B)] and Application Note 14 [now Application Note 16] apply to losses incurred …

U.S. v. Minneman, No. 97-2624 (7th Cir.) (143 F.3d 274) (April 17, 1998) (Judge Terrence T. Evans)

Article • July 1, 1998 • from P&J July, 1998

Filed under: Punch And Jurists, Loss - Calculation/Determination of

U.S. v. Minneman, No. 97-2624 (7th Cir.) (143 F.3d 274) (April 17, 1998) (Judge Terrence T. Evans) by Case did note that one Fifth Circuit case, U.S. v. Clements, 73 F.3d 1330, 1339 n. 14 (1996) referred to Amendment 491 as a "clarifying amendment" but it dismissed that ruling as …

U.S. v. Martinez-Rios, No. 97-1021 (2nd Cir.) (143 F.3d 662) (May 4, 1998) (Judge Jon O. Newman)

Article • May 1, 1998 • from P&J May, 1998

Filed under: Punch And Jurists, Loss - Calculation/Determination of

U.S. v. Martinez-Rios, No. 97-1021 (2nd Cir.) (143 F.3d 662) (May 4, 1998) (Judge Jon O. Newman) by Case held that under 1991 version of the Guidelines, the taxpayer is not entitled to take a credit for legitimate but previously unclaimed deductions, while under the 1995 version of the Guidelines …

U.S. v. Tatum, No. 96-3223 (11th Cir.) (138 F.3d 1344) (April 13, 1998) (Per Curiam)

Article • May 1, 1998 • from P&J May, 1998

Filed under: Punch And Jurists, Loss - Calculation/Determination of

U.S. v. Tatum, No. 96-3223 (11th Cir.) (138 F.3d 1344) (April 13, 1998) (Per Curiam) by

U.S. v. Cho, No. 97-20479 (5th Cir.) (136 F.3d 982) (March 5, 1998) (Judge John M. Jr. Duhé)

Article • April 1, 1998 • from P&J April, 1998

Filed under: Punch And Jurists, Loss - Calculation/Determination of

U.S. v. Cho, No. 97-20479 (5th Cir.) (136 F.3d 982) (March 5, 1998) (Judge John M. Jr. Duhé) by In this case the Court approved of the use of the "retail value" of the counterfeited items in applying the loss calculations applicable to the defendant and in enhancing the defendant's …

U.S. v. Brennick, No. 96-1969 (1st Cir.) (134 F.3d 10) (January 20, 1998) (Judge Michael Boudin)

Article • March 1, 1998 • from P&J March, 1998

Filed under: Punch And Jurists, Loss - Calculation/Determination of

U.S. v. Brennick, No. 96-1969 (1st Cir.) (134 F.3d 10) (January 20, 1998) (Judge Michael Boudin) by This case is noted because of its instructive analysis of loss calculations under the Guidelines in tax cases. The defendant was found guilty of failing to truthfully account for and pay over withholding …

U.S. v. Soares, No. SACV87-0544-GLT(GMT) (C.D.Cal.) (985 F.Supp. 1227) (December 4, 1997) (Judge Gary L. Taylor)

Article • March 1, 1998 • from P&J March, 1998

Filed under: Punch And Jurists, Loss - Calculation/Determination of

U.S. v. Soares, No. SACV87-0544-GLT(GMT) (C.D.Cal.) (985 F.Supp. 1227) (December 4, 1997) (Judge Gary L. Taylor) by The issue in this case was whether it was proper to add to the loss calculation accrued interest on a loan. Although the Ninth Circuit has not yet ruled on the issue, the …

U.S. v. Maxwell, No. 97-1557 (7th Cir.) (131 F.3d 622) (December 4, 1997) (Judge Walter J. Cummings)

Article • January 1, 1998 • from P&J January, 1998

Filed under: Punch And Jurists, Loss - Calculation/Determination of

U.S. v. Maxwell, No. 97-1557 (7th Cir.) (131 F.3d 622) (December 4, 1997) (Judge Walter J. Cummings) by Court reversed district courts calculation of loss based only on bonuses paid to defendant rather than total loss incurred by employer.

U.S. v. Johnson, No. 96-30126 (9th Cir.) (130 F.3d 1352) (December 10, 1997) (Judge Eugene A. Wright)

Article • January 1, 1998 • from P&J January, 1998

Filed under: Punch And Jurists, Affecting a Financial Institution

U.S. v. Johnson, No. 96-30126 (9th Cir.) (130 F.3d 1352) (December 10, 1997) (Judge Eugene A. Wright) by Court rejected a claim that the term "affected" in U.S.S.G. § 2F1.1(b)(6)(B) was unconstitutionally vague.

U.S. v. Winchell, No. 96-1513 (10th Cir.) (129 F.3d 1093) (November 3, 1997) (Judge Stephen H. Anderson)

Article • December 1, 1997 • from P&J December, 1997

Filed under: Punch And Jurists, Loss - Calculation/Determination of

U.S. v. Winchell, No. 96-1513 (10th Cir.) (129 F.3d 1093) (November 3, 1997) (Judge Stephen H. Anderson) by

U.S. v. Wells, No. 93-3924 (8th Cir.) (127 F.3d 739) (October 14, 1997) (Judge Michael J. Melloy)

Article • December 1, 1997 • from P&J December, 1997

Filed under: Punch And Jurists, Loss - Calculation/Determination of

U.S. v. Wells, No. 93-3924 (8th Cir.) (127 F.3d 739) (October 14, 1997) (Judge Michael J. Melloy) by United States v. Wells, 127 F.3d 739 (8th Cir. 1997) United States v. Banta, 127 F.3d 982 (10th Cir. 1997) Both of these cases deal with the calculation of "loss" under U.S.S.G. …

U.S. v. Banta, No. 96-4030 (10th Cir.) (127 F.3d 982) (October 20, 1997) (Judge Bobby R. Baldock)

Article • December 1, 1997 • from P&J December, 1997

Filed under: Punch And Jurists, Loss - Calculation/Determination of

U.S. v. Banta, No. 96-4030 (10th Cir.) (127 F.3d 982) (October 20, 1997) (Judge Bobby R. Baldock) by United States v. Wells, 127 F.3d 739 (8th Cir. 1997) United States v. Banta, 127 F.3d 982 (10th Cir. 1997) Both of these cases deal with the calculation of "loss" under U.S.S.G. …

U.S. v. Fleming, No. 96-5762 (6th Cir.) (128 F.3d 285) (October 17, 1997) (Judge Gilbert S. Merritt)

Article • December 1, 1997 • from P&J December, 1997

Filed under: Punch And Jurists, Loss - Calculation/Determination of

U.S. v. Fleming, No. 96-5762 (6th Cir.) (128 F.3d 285) (October 17, 1997) (Judge Gilbert S. Merritt) by Case held that "intended loss" is not an appropriate criterion in cases "in which the total intended loss bore no relation to 'economic reality' . . . because . . . the …

U.S. v. Baggett, No. 96-50492 (9th Cir.) (125 F.3d 1319) (September 29, 1997) (Judge Cynthia Holcomb Hall)

Article • November 1, 1997 • from P&J November, 1997

Filed under: Punch And Jurists, Loss - Calculation/Determination of

U.S. v. Baggett, No. 96-50492 (9th Cir.) (125 F.3d 1319) (September 29, 1997) (Judge Cynthia Holcomb Hall) by Case discusses difference between Victim and Witness Protection Act and Mandatory Victims Restitution Act. United States v. Baggett, 125 F.3d 1319 (9th Cir. 1997) (Judge Hall) United States v. Kunzman, 125 F.3d …

U.S. v. Kunzman, No. 96-1310 (10th Cir.) (125 F.3d 1363) (October 1, 1997) (Judge James K. Logan)

Article • November 1, 1997 • from P&J November, 1997

Filed under: Punch And Jurists, Loss - Calculation/Determination of

U.S. v. Kunzman, No. 96-1310 (10th Cir.) (125 F.3d 1363) (October 1, 1997) (Judge James K. Logan) by United States v. Baggett, 125 F.3d 1319 (9th Cir. 1997) (Judge Hall) United States v. Kunzman, 125 F.3d 1363 (10th Cir. 1997) (Judge Logan) United States v. Malpeso, 126 F.3d 92 (2nd …

U.S. v. Kunzman, No. 96-1310 (10th Cir.) (125 F.3d 1363) (October 1, 1997) (Judge James K. Logan)

Article • November 1, 1997 • from P&J November, 1997

Filed under: Punch And Jurists, Loss - Calculation/Determination of

U.S. v. Kunzman, No. 96-1310 (10th Cir.) (125 F.3d 1363) (October 1, 1997) (Judge James K. Logan) by Case held that restitution may be ordered to victims even if the debts owed to them by the defendant have been discharged in bankruptcy.

U.S. v. Rizzo, No. 96-2002 (1st Cir.) (121 F.3d 794) (August 11, 1997) (Judge Norman H. Stahl)

Article • October 1, 1997 • from P&J October, 1997

Filed under: Punch And Jurists, Loss - Calculation/Determination of

U.S. v. Rizzo, No. 96-2002 (1st Cir.) (121 F.3d 794) (August 11, 1997) (Judge Norman H. Stahl) by Here, the Court rejected the defense argument that the amount of loss should not include the alleged "losses" attributable to checks that were deposited with a Government shell corporation in a sting …

U.S. v. Barnes, No. 96-2303 (7th Cir.) (117 F.3d 328) (June 11, 1997) (Judge John L. Coffey)

Article • August 1, 1997 • from P&J August, 1997

Filed under: Punch And Jurists, Loss - Calculation/Determination of

U.S. v. Barnes, No. 96-2303 (7th Cir.) (117 F.3d 328) (June 11, 1997) (Judge John L. Coffey) by Here the Court held that in a case involving fraud relating to food stamps, the correct measure of the loss for Guideline sentencing purposes is the value of the benefits diverted from …

U.S. v. Van Brocklin, No. 96-2326 (8th Cir.) (115 F.3d 587) (June 6, 1997) (Judge C. Arlen Beam)

Article • July 1, 1997 • from P&J July, 1997

Filed under: Punch And Jurists, Loss - Calculation/Determination of

U.S. v. Van Brocklin, No. 96-2326 (8th Cir.) (115 F.3d 587) (June 6, 1997) (Judge C. Arlen Beam) by Citing U.S. v. Kopp, 951 F.2d 521 (3rd Cir. 1991) the court noted that some courts have held that it is inappropriate to determine loss under § 2F1.1 in accordance with …

U.S. v. Pappert, No. 95-3071 (10th Cir.) (112 F.3d 1073) (April 28, 1997) (Judge Carlos Lucero)

Article • June 1, 1997 • from P&J June, 1997

Filed under: Punch And Jurists, Jeopardizing the Soundness of a Financial Institution

U.S. v. Pappert, No. 95-3071 (10th Cir.) (112 F.3d 1073) (April 28, 1997) (Judge Carlos Lucero) by Court affirmed enhancement for jeopardizing the soundness of a financial institution based on bank officer's testimony that defendant's fraud had an "effect" on and was a "contributing factor to" the closing of the …