Law Commons^™

How Much Should Mind Matter? Mens Rea In Theft And Fraud Sentencing, James Gibson

Law Faculty Publications

This article discusses the U.S. Sentencing Commission’s vote to potentially revise the definition of loss. Anyone who has followed the Commission's deliberations on loss will see that the proposed definition attempts to address many of the contentious issues that have arisen in the case law and commentary. The issues that the proposed definition concentrates on, however, such as credits, interest, causation, and gain, tend to inform the inquiry into "actual loss" rather than "intended loss," even though the latter concept is integral to both definitions. Although neither the current nor the proposed definition provides much guidance for working with intended …