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United States Sixth Circuit


US v. Simpson, 07-5840

A sentence and order of restitution imposed for defendant's crime of mail fraud, involving his underreporting of payroll information for his businesses to his workers' compensation insurance carriers, is affirmed where the district court correctly concluded that the "loss" caused by this conduct was the amount of additional premiums that the insurance carriers would have charged had they been given accurate information.

Appellate Information

  • Decided 08/18/2008
  • Published 08/18/2008

Judges

  • Before GILMAN, ROGERS, and McKEAGUE, Circuit Judges.

Court

  • United States Sixth Circuit

Counsel

  • For Appellees:
  • ARGUED:  Kent Wicker, Reed Wicker, Louisville, Kentucky, for Appellant.  Charles P. Wisdom, Jr., Assistant United States Attorney, Lexington, Kentucky, for Appellee.   ON BRIEF:  Kent Wicker, Steven S. Reed, Reed Wicker, Louisville, Kentucky, for Appellant.  Charles P. Wisdom, Jr., Assistant United States Attorney, Lexington, Kentucky, for Appellee.
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