This paper reflects upon the legislative interpretation of the Mandatory Victims Restitution Act of 1996 as well as the differing interpretations of the federal statute by numerous courts across the United States in order to explore whether there was a Congressional intent for corporations to benefit from the statute. The paper begins this discussion by introducing the MVRA's most recent application by the Southern District Court of New York in United States v. Gupta.
- Mandatory Victims Restitution Act,
- legal fees,
- Goldman Sachs,
- New York,
- Southern District,
Available at: http://works.bepress.com/leslie_villacis/1/