United States Seventh Circuit

District court judgment ordering defendant to pay restitution after pleading guilty to embezzlement is affirmed in part and vacated in part where: 1) it was within the district court's discretion to charge plaintiff's retirement account as a source of funds to provide restitution; 2) the district court did not fail to consider defendant's financial situation before ordering the liquidation of her retirement account; and 3) the sentencing judge erred by failing to provide a complete accounting of the bank's investigative costs in the restitution award, and on remand the government must provide an explanation and evidence of how each employee's time was spent in pursuing the investigation.

Appellate Information

• Decided 06/04/2009
• Published 06/04/2009

Judges

• CUDAHY, Circuit Judge., Before CUDAHY, FLAUM and ROVNER, Circuit Judges.

Court

• United States Seventh Circuit

Counsel

• For Appellees:
  
• Grant C. Johnson, Attorney (argued), Office of the United States Attorney, Madison, WI, for Plaintiff-Appellee., Jordan C. Loeb, Attorney (argued), Cullen, Weston, Pines & Bach, Madison, WI, for Defendant-Appellant.