The federal government (plaintiff) prosecuted Jack Ferranti (defendant) for arson resulting in death and other crimes. The federal district court trial evidence established that Ferranti owned and operated a store on the ground floor of a three-story apartment building. Ferranti arranged for his associates to burn down the store so he could collect the insurance proceeds. The ensuing fire destroyed the store and the second- and third-floor apartments, and damaged adjacent property. The fire left apartment residents homeless and destroyed their belongings. Many residents and firefighters suffered minor injuries, and one firefighter was killed. Ferranti lied to investigators about his role in the fire and attempted to manipulate and intimidate key witnesses. Ferranti was found guilty. The judge sentenced Ferranti to prison, and then turned to the question of monetary penalties and restitution.