United States v. Dharia  ·  2018-01-09  ·  E.D. New York  ·  pin 954 F. Supp. 2d at 215

"The Court declined to order restitution in Hsu's case because it agreed with the Government's argument that identifying Hsu's victims and their loss amounts would be a lengthy and fact-intensive determination that would delay and burden the sentencing process."