United States Second Circuit

Sentences for fraud and fraud-related offenses are affirmed in part, vacated in part, and remanded where: 1) the district court incorrectly calculated the number of victims affected by defendants' conduct; but 2) the circuit court rejects an argument that an individual who is reimbursed for his economic loss cannot qualify as a victim under the number-of-victims enhancement set forth in section 2B1.1(b)(2) of the United States Sentencing Guidelines. (Revised opinion)

Appellate Information

• Decided 08/11/2008
• Published 08/11/2008

Judges

• JOSÉ A. CABRANES, Circuit Judge:, Before:  CARDAMONE, CABRANES, and KATZMANN, Circuit Judges.

Court

• United States Second Circuit

Counsel

• For Appellant:
  
• Marcus Asner, Assistant United States Attorney (Michael J. Garcia, United States Attorney, on the brief, Katherine Polk Failla and Jessica A. Masella, Assistant United States Attorneys, of counsel), United States Attorney's Office for the Southern District of New York, NY.


• For Appellees:
  
• Andrew H. Freifeld, New York, NY, for defendant-appellant Emmanuel Abiodun., Brian I. Kaplan, New York, NY, for defendant-appellant Atairu Akuetiemehe.