Exceptional family hardship arising from a young child residing with an offender in prison, even during the COVID-19 pandemic, does not of itself or in combination with other mitigating factors necessitate a wholly non-custodial sentence for serious white collar fraud involving breach of trust. A gambling addiction explains but does not mitigate systematic dishonesty in obtaining financial advantage by deception. For white collar fraud involving $631,697.84 misappropriated through 126 transactions over four years in breach of trust, 12 months' imprisonment combined with a community corrections order was at the lenient end of the available range.
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