U.S. v. Shah

In prosecution on wire fraud charge, Dist. Ct. did not err in imposing $10 million restitution order that did not include dollar-for-dollar credit for value of stock that defendant had tendered to court at earlier date pursuant to terms of plea agreement. While record showed that said stock had depreciated in value since date of said tender, Dist. Ct. could properly conclude that value of stock on date of tender was not operative value when imposing restitution order where record showed that stock was merely deposited into escrow account as security for defendant's payment of anticipated restitution and fine obligations. Accordingly, defendant was credited for only depreciated value of stock as of date of actual restitution order.