United States v. Love, __ F.3d __, 2005 WL 3164303 (5th Cir. Nov. 29, 2005) (court can order that a defendant pay unpaid restitution previously ordered as part of a sentence by another federal court in another federal case).
http://caselaw.lp.findlaw.com/data2/circs/5th/0430944cr0p.pdf

Zhang v. United States, ___ F.Supp.2d ___, 2005 WL 3086840, 2005 U.S. Dist. LEXIS 28404 (E.D. N.Y. Nov. 18, 2005) (introducing a drug that had been misbranded with the intent to defraud and mislead, into interstate commerce, in violation of 21 U.S.C. 331(a), did not constitute a fraud offense aggravated felony under INA 101(a)(43)(M)(i), 8 U.S.C. 1101(a)(43)(M)(i)).

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.

United States v. Gutierrez-Ramirez, ___ F.3d ___, 2005 WL 762664 (9th Cir. April 5, 2005) (illegal reentry sentence enhancement of 16-levels was reversed, on ground district court erred in relying solely on the Abstract of Judgment as establishing that California conviction of violating Health & Safety Code 11352(a) constituted an aggravated felony drug trafficking conviction, since the statute can be violated by conduct that does not fall within the aggravated felony definition), following United States v. Navidad-Marcos, 367 F.3d 903 (9th Cir. 2004).