DISCLAIMER:  The following unofficial case summaries are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

141540P.pdf   12/01/2014  USA  v.  Michael Allison
   U.S. Court of Appeals Case No:  14-1540
   U.S. District Court for the Southern District of Iowa - Des Moines   
   [PUBLISHED] [Murphy, Author, with Smith and Gruender, Circuit Judges] 
   Criminal case - Criminal law. The district court did not err in 
   determining that defendant's former employer's action in cancelling 
   plaintiff's stock options after his fraud was discovered did not result in 
   a savings to the employer which would support an offset of defendant's 
   restitution.