Knutsen v. Gonzales, 429 F.3d 733 (7th Cir. Nov. 22, 2005) (federal conviction of bank fraud, in violation of under 18 U.S.C. 1344, did not constitute aggravated felony fraud offense under INA 101(a)(43)(M)(i), 8 U.S.C.

Balogun v. U.S. Attorney Gen., 2005 WL 2333840 (11th Cir. Sept. 26, 2005) (Alabama conviction for embezzlement of moneys belonging to the United States is an aggravated felony fraud offense under INA 101(a)(43)(M)(i); the United States may be considered the victim for purposes of INA 101(a)(43)(M)(i)).
http://caselaw.lp.findlaw.com/data2/circs/11th/0412507p.pdf

Soliman v. Gonzalez, 419 F.3d 276 (4th Cir. Aug. 22, 2005) (although not mutually exclusive, it is not the case that all fraud offenses are necessarily also theft offenses; "theft" is a taking without the consent of the owner, "fraud" is a taking with consent that has been unlawfully obtained).

Soliman v. Gonzales, __ F.3d __ (4th Cir. Aug. 22, 2005) (fraudulent use of a credit card," in violation of Virginia Code 18.2-195, with intent to obtain $200.00 in property, is not an aggravated felony theft offense; the BIA erred in finding that fraud offenses necessarily included theft; theft is distinguishable from fraud, in that theft requires the taking of property without consent, while fraud requires an intent to deprive through consent obtained through misrepresentation).
http://caselaw.lp.findlaw.com/data2/circs/4th/041990p.pdf

Omari v. Gonzales, __ F.3d __, 2005 WL 1714364 (5th Cir. July 25, 2005) (defining "fraud" as a "knowing misrepresentation of truth or concealment of a material fact to induce another to act to his or her detriment" and "deceit" as "the act of intentionally giving a false impression" as defined in Blacks Law Dictionary).
http://caselaw.lp.findlaw.com/data2/circs/5th/0361014p.pdf

Omari v. Gonzales, __ F.3d __, 2005 WL 1714364 (5th Cir. July 25, 2005) (federal conviction for interstate transportation of stolen, converted, and fraudulently obtained property, in violation of 18 U.S.C. 2314, is not an aggravated felony under INA 101(a)(43)(M)(i) (fraud) for immigration purposes, as not all parts of 18 U.S.C. 2314 necessarily involve fraud or deceit).
http://caselaw.lp.findlaw.com/data2/circs/5th/0361014p.pdf

"California law provides that a restitution order in favor of a government agency shall be calculated based on the actual loss to the agency." In considering a California welfare fraud conviction, the Ninth Circuit cited California Penal Code 1202.4(f) (providing that a victim of crime shall receive restitution directly from a defendant "in an amount established by court order, based on the amount of loss claimed by the victim or victims or any other showing to the court") and People v.

Li v. Ashcroft, 389 F.3d 892 (9th Cir. Nov. 19. 2004)("Potential or intended loss can satisfy the second element under 8 U.S.C. 1101(a)(43)(U), which defines an aggravated felony as "an attempt or conspiracy to commit" another aggravated felony defined in 1101(a)(43). See In re Onyido, 22 I. & N. Dec. 552 (BIA 1999)(concluding that submission of a false insurance claim qualified as an aggravated felony under 1101(a)(43)(U), even though the petitioner's scheme was unsuccessful and he received no payment from the insurance company).").

(1)     A drug trafficking aggravated felony "includes" drug trafficking offenses as defined in 18 USC 924(c)(2).
(2)     924(c)(2) says: "For purposes of this subsection, the term "drug trafficking crime" means any felony punishable under the Controlled Substances Act (21 U.S.C. 801 et seq.), the Controlled Substances Import and Export Act (21 U.S.C. 951 et seq.,) or the Maritime Drug Law Enforcement Act (46 U.S.C. App. 1901 et seq.)."

Section 924(c)(1)(A) of Title 18 of the United States Code provides for an extra five-year sentence for one who uses or carries a firearm during a drug-trafficking crime. This appears to be a sentence enhancement, rather than a criminal offense. See United States v. Corona-Sanchez, 29 F.3d 1201 (9th Cir. 2002)(en banc) (in analyzing whether an offense (in that case theft) is an aggravated felony, a recidivist sentence enhancement is not counted in determining the potential maximum sentence for the offense).