Justice BREYER delivered the opinion of the Court.
The Mandatory Victims Restitution Act of 1996 requires certain offenders to restore property lost by their victims as a result of the crime. 18 U.S.C. § 3663A. A provision in the statute says that, when return of the property lost by the victim is "impossible, impracticable, or inadequate," the offender must pay the victim "an amount equal to ... the value of the property" less "the value (as of the date the...
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