Court of Appeals for the Ninth Circuit June 9, 2005, No. 03-30529 (United States v. Phillips)

ORDER AND MEMORANDUM **

1. The district court erred in calculating the amount of restitution Ronald Lee Phillips was ordered to pay the Department of Veterans Affairs (VA). The district court properly determined that the original loss to the VA was $450,375.57. However, the district court erred in its valuation of the buses.