In U.S. v. Patrick, No. 05-17111 (Feb. 20, 2007), the Court reversed the conviction of a defendant convicted of embezzlement.
The district court based its sentence on the estimated loss of $1.4 million, a number based on the tax liability of the victim of Patrick’s embezzlement – but a liability "unconnected to Patrick in any way." Further, the loss amount included amounts that, as the government conceded, should not have been included. The judgment was therefore vacated and reversed.
