What is the test for determining whether an individual has committed an act of gross negligence in the context of an allegation of intentional negligence?

MultiRegion, United States of America

The following excerpt is from United States v. Anselm, No. 14-1755-cr (2nd Cir. 2015):

offense was detected." Id., cmt. n.3(E)(I). The court "need not establish the loss with precision but rather need only make a reasonable estimate of the loss, given the available information." United States v. Carboni, 204 F.3d 39, 46 (2d Cir. 2000) (internal quotation marks omitted).

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