Opinion ID: 612373
Heading Depth: 4
Heading Rank: 1

Heading: Tools and equipment

Text: The Government objects to the District Court‟s calculation of the losses resulting from tools and equipment purchased by Citizens Alliance but actually used by others, including Fumo.7 The Government reviewed hundreds, perhaps thousands, of receipts and credit card statements in order to assemble a list of tools and equipment bought under the aegis of Citizens Alliance. It then compared this list 7 Fumo concedes that there were some “minor” arithmetical errors in calculating the loss to Citizens Alliance, which would pin the loss at $1,077,943, rather than the $958,080 calculated by the District Court. He contends, however, that these errors were insufficient to affect his offense level. They are, however, sufficient to affect Arnao‟s offense level. See Section IV.A., infra. 40 against the inventory of Citizens Alliance and discussed with its employees whether it would ever have made any use of particular items. Finally, it assembled two charts identifying tools and equipment purchased by Citizens Alliance that it believed were used for the benefit of Fumo and his aides, though it conceded that the charts were approximate. Fumo, in testifying, reviewed the charts and denied having received roughly $50,000 worth of the approximately $130,000 in equipment on the charts. The District Court appears to have credited this assertion and reduced the loss by roughly that amount. In light of this credibility determination, we cannot say on this record that the District Court‟s factual finding was clearly erroneous. We therefore affirm the District Court‟s reduction in the loss amount attributable to the tools and equipment.8