The following excerpt is from U.S. v. Casias, 972 F.2d 1344 (9th Cir. 1992):
In ordering restitution, the court must be able to identify positively each victim and the defendant must have an opportunity to refute the amounts. And the amount of restitution must be definite. United States v. Pomazi, 851 F.2d 244, 249 (9th Cir.1988).
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