Thank you for sharing!

Your article was successfully shared with the contacts you provided.
Submitted: October 23, 2009

Before LOKEN, Chief Judge, MURPHY and MELLOY, Circuit Judges.

Richard Allen Lange was indicted on 55 counts of embezzlement, bank fraud, money laundering, and filing false tax returns. He pleaded guilty to one count of embezzlement by a credit union employee in violation of 18 U.S.C. § 657 — diverting $11,000 of credit union funds to his personal account — and one count of filing a false tax return in violation of 26 U.S.C. § 7206(1). At sentencing, the district court*fn1 found that Lange’s relevant criminal conduct resulted in a total loss of $249,691.01 to First Community Credit Union of Columbia Heights, Minnesota (Credit Union). This amount of theft loss increased Lange’s offense level by 12 levels, see U.S.S.G. § 2B1.1(b)(1)(G), resulting in an advisory guidelines sentencing range of 27 to 33 months in prison. The court granted a downward variance, sentenced Lange to 21 months in prison, and ordered him to pay restitution of $249,691.01. Lange appeals, arguing that the court erred by refusing to reduce the loss and restitution amounts by the value of commissions that he earned selling motor vehicles for the Credit Union. Reviewing the district court’s loss determinations for clear error, we affirm. See United States v. Boesen, 541 F.3d 838, 850-51 (8th Cir. 2008) (standard of review).

Reprints & Licensing
Mentioned in a Law.com story?

License our industry-leading legal content to extend your thought leadership and build your brand.

More From ALM

Premium Subscription

With this subscription you will receive unlimited access to high quality, online, on-demand premium content from well-respected faculty in the legal industry. This is perfect for attorneys licensed in multiple jurisdictions or for attorneys that have fulfilled their CLE requirement but need to access resourceful information for their practice areas.
View Now

Team Accounts

Our Team Account subscription service is for legal teams of four or more attorneys. Each attorney is granted unlimited access to high quality, on-demand premium content from well-respected faculty in the legal industry along with administrative access to easily manage CLE for the entire team.
View Now

Bundle Subscriptions

Gain access to some of the most knowledgeable and experienced attorneys with our 2 bundle options! Our Compliance bundles are curated by CLE Counselors and include current legal topics and challenges within the industry. Our second option allows you to build your bundle and strategically select the content that pertains to your needs. Both options are priced the same.
View Now

General Counsel Conference East 2023

October 03, 2023
Brooklyn, NY

General Counsel Conference addresses trends in regulatory, data protection, tech management, legal operations, and leadership.

Learn More

New York Legal Awards (NYLA) 2023

October 05, 2023
New York, NY

The New York Law Journal honors attorneys and judges who have made a remarkable difference in the legal profession in New York.

Learn More

GlobeSt. NET LEASE Fall 2023

October 16, 2023 - October 17, 2023
Los Angeles, CA

This conference brings together the industry's most influential & knowledgeable real estate executives from the net lease sector.

Learn More

FINANCE & REAL ESTATE ASSOCIATES - Connecticut Preferred; Remote will be considered

Shipman & Goodwin LLP is seeking two associates to expand our national commercial real estate lending practice. Candidates should have ...

Apply Now ›

Labor and Employment Senior Associate or Counsel

Duane Morris LLP seeks a highly motivated senior associate or counsel to join its dynamic and growing Labor and Employment Class Action grou...

Apply Now ›

Labor and Employment Associate

Duane Morris LLP has an immediate opening for a mid-level, highly motivated associate to join its dynamic and growing Employment, Labor, Ben...

Apply Now ›

Chiesa Shahinian & Giantomasi

New Jersey Law Journal


View Announcement ›


New Jersey Law Journal

Riker Danzig deeply mourns the passing of our esteemed partner, dear friend and beloved colleague, Marc D'Angiolillo.

View Announcement ›

Eisenberg, Rothweiler, et.al


Eisenberg Rothweiler

View Announcement ›