United States v. Elizabeth Johnson

MEMORANDUM

Elizabeth Johnson pled guilty to one count of wire fraud in violation of 18 U.S.C. § 1343 , and one count of money laundering in violation of 18 U.S.C. § 1957 . For the purpose of sentencing, the district court calculated the loss caused by Johnson’s fraud at $1,329,670.34, increasing Johnson’s total offense level by 16 levels under the Sentencing Guidelines. See U.S.S.G. § 2B1.1(b)(l). The district court sentenced Johnson to 34 months imprisonment and ordered her to pay restitution in the amount of $1,569,770.34. Johnson appeals her sentence. We have jurisdiction. 18 U.S.C. § 3742 (a); 28 U.S.C. § 1291 . We affirm in part, reverse in part, and remand.

1. Johnson first contends that the district court committed clear error by failing to deduct from $1,329,670.34, the total loss caused by her fraud, the $484,271.13 that Johnson spent discharging mortgages on the piece of Wyoming property around which the fraud revolved. See United States v. Laurienti, 611 F.3d 530, 558 (9th Cir.2010) (noting that we review for clear error a district court’s loss calculation under the Sentencing Guidelines). Johnson argues that by discharging those mortgages, she increased the value of…