181814P.pdf   08/10/2020  United States  v.  Carlos Luna
   U.S. Court of Appeals Case No:  18-1814
                          and No:  18-3302
                          and No:  18-3304
   U.S. District Court for the District of Minnesota - St. Paul   
   [PUBLISHED] [Stras, Author, with Loken and Shepherd, Circuit Judges] 
   Criminal case - Criminal law and sentencing. In a scheme to defraud 
   insurers under Minnesota's no-fault insurance system, the evidence was 
   sufficient to establish a scheme to defraud and defendants' role in the 
   scheme, and the evidence was, therefore, sufficient to support defendants' 
   convictions for mail- and wire-fraud; the district court erred in 
   calculating the amount of the loss in setting defendant Forthun's sentence 
   because it failed to deduct the value of the legitimate, compensible 
   services provided patients under the scheme; in sum, the offsets which 
   should have been made could have made a difference in the length of 
   Forthun's sentence and the size of his restitution award and his sentence 
   is vacated and the matter remanded for resentencing; the government did 
   not waive its right to seek forfeiture; the offset argument which applied 
   to restitution does not apply to forfeiture because the focus in 
   forfeiture is the gross proceeds traceable to the commission of the 
   offense; the reimbursement for all of the patients were gross proceeds of 
   the fraud, and the forfeiture was properly calculated on that basis.