Opinion ID: 582007
Heading Depth: 3
Heading Rank: 1

Heading: Loss Determination

Text: 75 Spillan argues that the district court erred by determining that his criminal activities resulted in a loss of $164,472, an amount corresponding with an increase of seven levels. U.S.S.G. § 2F1.1(b)(1)(H). Spillan contends that the proper loss figure was only $107,272. 76 The district court added $57,200 to the amount conceded by Spillan because the district court included losses that resulted from the passing of two checks by co-conspirators Shugarts and Rezabek. The court found that Spillan provided the equipment and supplies to make the two checks, and that there was an agreement to split the proceeds. 77 Spillan specifically contends that only one check was involved. Accepting this contention as true, the loss would then be $135,872. This amount converts into the same offense level as the higher loss figure of $164,472. The district court did not err in finding that the loss justified an increase of seven levels.