United States v. Holthaus

SENTENCING MEMORANDUM

READE, District Judge.

I. INTRODUCTION

In this sentencing, the court must decide two important legal issues. First, in calculating Defendant August L. Hol-thaus’s advisory Sentencing Guidelines range, 1 the court must decide whether Defendant is subject to a six-level increase pursuant to USSG § 2Bl.l(b)(l)(D) for an amount of loss of more than $30,000 but less than $70,000. Second, the court must decide whether a bankruptcy trustee qualifies as a victim and is eligible for restitution under the Mandatory Victims Rights Act (“MVRA”), 18 U.S.C. § 3663(a)(2).

II. PROCEDURAL…