Opinion ID: 2790833
Heading Depth: 3
Heading Rank: 1

Heading: Restitution for Unit 5

Text: In calculating the total loss suffered by Taylor, Bean & Whitaker, the district court included a $67,600 loss associated with Unit 5 in the Neponset Building, which had not been foreclosed 16 Although the total losses in connection with the Neponset Building amounted to $3,121,100, the government only sought restitution for $2,080,100 to Taylor, Bean & Whitaker; the other loans had been sold on the secondary market, and the government found it not feasible to determine specific amounts for restitution among the secondary market lenders/investors because a number of them are no longer operating. -41- upon and remained in the hands of the original buyer. The government concedes that remand is warranted. We therefore remand for further consideration as to the proper amount of restitution, if any, for this unit.