United States v. McGinn, No. 13-3164 (2d Cir. 2015)
Annotate this CaseDefendants McGinn and Smith appealed their convictions for various securities, mail, and wire fraud and tax charges. The government cross-appealed the district court's restitution and forfeiture orders. The court affirmed the convictions and sentences, concluding that there was sufficient evidence to convict defendants of the charges; the district court did not plainly err when instructing the jury on the tax counts; the district court did not abuse its discretion by admitting portions of Smith's 1999 letter where use of the document did not have a substantial impact on the result of the trial and where reading portions of the letter did not constitute a constructive amendment or variance; McGinn's sentence is procedurally and substantively reasonable; and Smith's restitution and forfeiture orders are not erroneous. In regard's to the government's cross-appeal, the court concluded that the restitution orders failed to make clear that funds should be credited against restitution only when they are distributed to victims and not when they are merely collected by the receiver. Accordingly, the court remanded to the district court for the limited purpose of correcting the written judgments to conform them to the requirements of the Mandatory Victims Restitution Act (MVRA), 18 U.S.C. 3663A.
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