27 Cited authorities

Hughey v. United States
495 U.S. 411 (1990) Cited 670 times 3 Legal Analyses
Holding that analogous restitution statute "authorize an award of restitution only for the loss caused by the specific conduct that is the basis of the offense of conviction"
Phansalkar v. Andersen Weinroth Co., L.P.
344 F.3d 184 (2d Cir. 2003) Cited 184 times 1 Legal Analyses
Holding employee was required to forfeit all compensation received after disloyal acts such as his receipt of stock options, stock shares, fees, and business opportunities that should have been passed on to the firm
U.S. v. Gordon
393 F.3d 1044 (9th Cir. 2004) Cited 170 times 1 Legal Analyses
Holding that an appeal waiver was not valid to waive an appeal of a restitution order which violated a federal statute
United States v. Bahel
662 F.3d 610 (2d Cir. 2011) Cited 80 times 1 Legal Analyses
Holding that, under the MVRA, an employee can be forced to pay restitution in the amount of his salary because "his salary was plainly 'property' that belonged to [his employer], at least some of which [his employer] lost as a result of [his] offense"
U.S. v. Amato
540 F.3d 153 (2d Cir. 2008) Cited 82 times 5 Legal Analyses
Holding that Defendants owed restitution to a corporation against which Defendants perpetrated fraudulent scheme
U.S. v. Seward
272 F.3d 831 (7th Cir. 2001) Cited 58 times
Holding that district court's "bare holding that [defendant] was `being untruthful'" was insufficient and made it nearly impossible for the court to assess whether the error was harmless
U.S. v. Simmonds
235 F.3d 826 (3d Cir. 2000) Cited 53 times
Affirming the district court’s use of replacement cost for furniture because "furniture often has a personal value to its owners that cannot be captured or accurately estimated by simply determining the market value of the furniture"
U.S. v. Battista
575 F.3d 226 (2d Cir. 2009) Cited 35 times 1 Legal Analyses
Upholding restitution award of "substantial attorney's fees as a direct result of Battista's criminal acts"
U.S. v. Papagno
639 F.3d 1093 (D.C. Cir. 2011) Cited 32 times 3 Legal Analyses
Discussing the meaning of "participation" in this statute
U.S. v. Mullins
971 F.2d 1138 (4th Cir. 1992) Cited 62 times
Holding that a district court may not include "attorney's and investigators' fees expended to recover [fraudulently acquired] property" in a restitution award
Section 371 - Conspiracy to commit offense or to defraud United States
18 U.S.C. § 371 Cited 21,503 times 140 Legal Analyses
Requiring proof of an "act to effect the object of the conspiracy"
Section 3664 - Procedure for issuance and enforcement of order of restitution
18 U.S.C. § 3664 Cited 18,018 times 14 Legal Analyses
Holding that government bears "burden of demonstrating" victim loss "as a result of the offense"
Section 3663 - Order of restitution
18 U.S.C. § 3663 Cited 6,880 times 9 Legal Analyses
Providing for the payment of restitution "to the State entity designated to administer crime victim assistance in the State in which the crime occurred"
Section 3663A - Mandatory restitution to victims of certain crimes
18 U.S.C. § 3663A Cited 5,202 times 36 Legal Analyses
Granting these categories of restitution to victims "in any case"
Section 666 - Theft or bribery concerning programs receiving Federal funds
18 U.S.C. § 666 Cited 1,586 times 51 Legal Analyses
Making it a crime to "obtain by fraud ... property"
Section 7246 - Fair funds for investors
15 U.S.C. § 7246 Cited 45 times 3 Legal Analyses
Creating the "Fair Fund" established by the Sarbanes-Oxley Act of 2002 to distribute disgorgement penalties to defrauded investors

USA v. Gupta

27 Cited authorities

Holding that analogous restitution statute "authorize an award of restitution only for the loss caused by the specific conduct that is the basis of the offense of conviction"

Holding employee was required to forfeit all compensation received after disloyal acts such as his receipt of stock options, stock shares, fees, and business opportunities that should have been passed on to the firm

Holding that an appeal waiver was not valid to waive an appeal of a restitution order which violated a federal statute

Holding that, under the MVRA, an employee can be forced to pay restitution in the amount of his salary because "his salary was plainly 'property' that belonged to [his employer], at least some of which [his employer] lost as a result of [his] offense"

Holding that Defendants owed restitution to a corporation against which Defendants perpetrated fraudulent scheme

Holding that district court's "bare holding that [defendant] was `being untruthful'" was insufficient and made it nearly impossible for the court to assess whether the error was harmless

Affirming the district court’s use of replacement cost for furniture because "furniture often has a personal value to its owners that cannot be captured or accurately estimated by simply determining the market value of the furniture"

Upholding restitution award of "substantial attorney's fees as a direct result of Battista's criminal acts"

Discussing the meaning of "participation" in this statute

Holding that a district court may not include "attorney's and investigators' fees expended to recover [fraudulently acquired] property" in a restitution award

Requiring proof of an "act to effect the object of the conspiracy"

Holding that government bears "burden of demonstrating" victim loss "as a result of the offense"

Providing for the payment of restitution "to the State entity designated to administer crime victim assistance in the State in which the crime occurred"

Granting these categories of restitution to victims "in any case"

Making it a crime to "obtain by fraud ... property"

Creating the "Fair Fund" established by the Sarbanes-Oxley Act of 2002 to distribute disgorgement penalties to defrauded investors