United States v. Peterson, No. 4:12-CR-3062, 2013 U.S. Dist. LEXIS 5949 (D. Neb. Jan. 15, 2013)

(defendant was involved in cattle feeding business that was heavily indebted; when questioned regarding cattle in lot bearing another owner’s brand, defendant showed forged bill of sale and brand transfer showing cattle were owned by business and made further assurances to bank that were false; defendant finally came clean regarding the fraud; under sentencing guidelines, court ordered 18 months imprisonment; restitution denied because no causation between loss of funds and criminal conduct).