Ibe v. Holder, http://www.ca6.uscourts.gov/opinions.pdf/10a0781n-06.pdf (unpublished, December 22, 2010).
The LPR was convicted of fraud. The indictment placed the loss at $45,500 and the restitution was $29,000. The Court found this to clearly be above the $10,000 threshold to trigger the aggravated felony bar to LPR cancellation of removal. The Court applied the Supreme Court's circumstance-specific test, which was announced in Nijhawan.
The LPR did not present any evidence or real argument that the amount of loss was actually less than $10,000, so the Court did not remand for further development of the record.
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