Monday, June 19, 2006

Fair Market Value Should Generally Be Used to Determine Value of Offset Property in Setting Amount of Restitution

United States v. Francis Boccagna, Docket No. 04-5099-cr (2d Cir. June 13, 2006) (Jacobs, Sack, Raggi):

(By Lara Samet, rising 2-L at NYU Law School and intern at FDNY)

Boccagna ran an intricate scheme. Distilled to its essentials, he made false statements to procure loan guarantees from the Department of Housing and Urban Development (HUD), purchased properties after obtaining those guarantees, and then quickly resold the properties for a profit. Unfortunately, the scheme proved too intricate even for him and eventually unraveled. Boccagna confessed to the authorities and later pleaded guilty.

By the time Boccagna’s crime was discovered, many of the 162 properties at issue were in foreclosure proceedings. HUD ultimately acquired title to approximately one-third of these by paying the outstanding loan balances and other out-of-pocket expenses. HUD suffered $20.6 million in losses as a result of Boccagna’s misconduct.

Instead of reselling the properties on the open market to recoup its losses, however, HUD sold the foreclosed property to the New York City Department of Housing Preservation and Development (HPD) at nominal prices. The sale price for all the properties was approximately $2 million, far below their fair market value. In return, the HPD guaranteed, among other things, that the properties would be developed as low-to-middle income properties.

In ordering restitution, the district court used the nominal amount recouped by HUD through the sales to HPD ($2 million) offset the total loss amount ($20.6 million). It thus ordered Boccagna to pay $18.6 million in restitution.

Boccagna appealed, arguing that the district court erred in using the nominal sale price to HPD, rather than the properties’ fair market value, to offset the loss amount for restitution purposes. The Circuit agrees, holding that the district court abused its discretion by using the nominal resale price to calculate the amount of restitution owed.

Judge Raggi writing for the Court begins by scrutinizing the text of the Mandatory Victims Restitution Act (“MVRA”), codified at 18 U.S.C. §§ 3663A, 3664. She concludes that while much of the statute is unambiguous, the MVRA does not expressly state how property is to be valued, either for determining the loss amount or the value of an offset. See also United States v. Simmonds, 235 F.3d 826, 831 (3d Cir. 2000) (“While the statute does not expressly define “value” as “replacement value,” neither does it define “value” as “market value.”). Moreover, the Court points out, the law recognizes a number of ways of proper valuation. See, e.g., BFP v. Resolution Trust Corp., 511 U.S. 531, 543 n.7 (1994) (foreclosure price); Simmonds, 235 F.3d at 832 (replacement value). Since there is no overarching default, the Court undertakes a more normative assessment of how restitution should be valued.

The Court concludes that “value” is a flexible concept under the MVRA. More often than not, however, fair market value will be the best measure. When the property is unique or whenever the market is incapable of capturing the true value of the good, though, a court can look to replacement cost or another mode of valuation. See United States v. Shugart, 176 F.3d 1373, 1375 (11th Cir. 1999) (century-old church); Simmonds, 235 F.3d at 832 (residential furniture with “personal value”). Judge Raggi would make most economists proud: Focus on the market value, she instructs, except when the market fails.

Although the Court recognizes that valuation should remain flexible, it expressly holds that the district court’s discretion is limited. The overarching principle is that a court cannot order restitution in excess of the amount of the victim’s loss. As Judge Raggi puts it, a court “cannot award the victim a windfall, i.e., more in restitution than he actually lost.” This limiting principle derives from the underlying purpose of restitution. Restitution is compensatory; it seeks solely to make the victim whole. The goal of a restitution order is simply to put the victim back in the same position s/he would have occupied but for the defendant’s crime.

By using the nominal sale price to offset the loss caused by Boccagna’s misconduct in setting the restitution amount, the district court improperly awarded HUD more than it actually lost. The restitution order here “effectively awards [HUD] both restitution in the full amount of loss offset only by the nominal sale price and the benefit of the recouped property to the extent that [HUD] is able to gift [HPD] in an amount equal to the difference between the property’s fair market value and the nominal sale price.” Op. 24. Such a valuation, Judge Raggi notes, “does not put the victim in the same position he would have been in but for the defendant’s criminal conduct; it puts him in a better position.” Id.

In other words, “the nominal price was not the only value HUD received for the properties.” Op. 24. It also “obtained HPD’s guarantee that the properties would be developed as low-to-middle income residences.” Id. And this “guarantee had a value to HUD equal, at least, to the market price that it decided to forego.” Id. The district court’s restitution order is erroneous because it allows “HUD to receive both the benefit of this development guarantee and a restitution award offset only by a nominal sale price.” Id.

Judge Raggi offers the following illustration to show why HUD is put in a better position (than it would have been in but for Boccagna’s misconduct) by virtue of the district court’s restitution order:

“If a theft victim suffered the loss of a jewel with a fair market value of $100,000, and if he thereafter recouped from the defendant a substitute jewel with a market value of $50,000, and if the victim sold the substitute jewel to his son for $1, the use of that nominal sale price as offset value would allow the victim to receive the benefit of both a $49,999 gift to his son, and $99,999 in restitution from the defendant, for a total recovery of $149,998 on his $100,000 loss.”

Op. 21. Such a restitution calculation contradicts the compensatory core of restitution, as it “would put the victim in a significantly better position than he was in before the theft.” Op. 21-22.

Despite the sound analysis, there is one glaring ground for concern – the Court’s cursory dismissal of the argument that this case might constitute a special exception. The Government pointed out that HUD sold the properties at nominal prices in order to create affordable housing opportunities. Of course, part of HUD’s mission is to spur the development of such housing. Therefore, the district court should be able to consider the nominal resale price to HPD. The Court disagrees:

"However laudable HUD’s motives in entering into its agreement with HPD, that fact does not help us resolve this appeal. The issue before us is not, after all, whether the district court could insist that HUD sell the foreclosure properties to the highest bidder. It could not. The issue is whether HUD’s voluntary decision to sell the foreclosure properties at a nominal rather than fair market price entitles it to recoup the difference between these two amounts as part of a restitution award . . .”

It may be appropriate to limit the possible measures that can be used to determine the amount of restitution that a defendant owes. It may be appropriate to limit any incentive to try to scam the system. But it seems incorrect to conclude that this was a “voluntary decision” and that there is no room for carving out an exception to the general rule. Under Boccagna, HUD now has every incentive to resell property on the open market to the highest bidder, rather than at nominal prices to organizations (like HPD) dedicated to developing low and middle income housing.

103 Comments:

Blogger HomePriceMaps.com said...

www.HomePriceMaps.com integrates
how much homes SOLD for nationwide using the google mapping technology.
Simply select city and state from the city menu and click search. If you
don't see data for your area simply email HomePriceMaps@gmail.com with your
zipcode and or address and they'll update the site with your info and email
you within a few days.

June 19, 2006 at 6:23 PM  
Anonymous Anonymous said...

Why carve out an exception? Just because HUD wants to do something "good" with the properties? HUD can continue to sell to entities such as HPD for bargain basement prices -- the only cost that it "eats" is the difference between the fair market value and the nominal price. HUD would "eat" that same amount if it purchased the properties on the open market and made the same bargain sale to HPD. HUD's decision to foreclose on the properties (which was voluntary) is exactly the same as purchasing the properties on the open market.

June 22, 2006 at 1:44 AM  
Blogger melloman said...

Buying a house from the department of housing and urban development, more commonly known as HUD, can be a good way to get into your first home. Unfortunately, buying a HUD home is oftentimes looked down upon. However, for many it is a really big step and a sign of progress in their life. A person looking to buy a HUD home really should start by going to the HUD web site and following the links to see what properties are available in his or her town or whatever area they're looking to live in. Applying for a home loan is still necessary when buying a HUD home, unless you have enough cash to buy the house up front. For more tips and info on buying a HUD home, visit my site at http://vdha-hud-home.info

December 26, 2006 at 12:37 PM  
Blogger melloman said...

Most Americans dream of owning their own home. Buying a house from the department of housing and urban development, or HUD, may be a good way for many to make that dream come true. Applying for HUD housing usually invlolves getting approval for an FHA loan, because HUD does not handle financing. The FHA and HUD together offer low-interest loans to those who qualify to purchase homes on their low to moderate income. Looking at distressed properties can be a great place to find houses at reduced prices, but they must go through the same process as all the other HUD homes. A person looking to buy a HUD home really should start by going to the HUD web site and following the links to see what properties are available in his or her town or whatever area they're looking to live in. For more tips and info on buying a HUD home, visit my site at http://vdha-hud-home.info

December 26, 2006 at 2:02 PM  
Blogger doron said...

here you can find Viagra the best solution for ED treatment ,
Viagra every 6 hours every day. Buy Viagra

yes or no Viagra

There are many online pharmacies were you can find

Viagra
online and prices will be much cheaper
, Generic Viagra more over you can always Viagra On the street, Viagrafor money to
Buy Viagra Online is the best.viagra no prescription

In adition you can use Cheap Viagra you can buy Cheap Viagra online yes now you can buy Cheap Viagraor you can look forCialis for the same and some times Buy Cialis a longer lasting result!

Cialis in fact is similar to viagra in it’s affect.
Cialis is one of the most effective meal
Buy Cialis Online enhancement medications online ! Buy Cialis Online with most online pharmacies. Buy Phentermine Online it is a worldwide known drug Buy Phentermine Online
can be found on the web on numerous locations.
Buy Phentermine Online

More over yes now Buy Phentermine Online is known for it’s results
Xanax Online
is an anti anxiety medication Xanax is a short-acting drug
Buy Xanax is used to treat anxiety Buy Xanax online. best online pharmacy for you.

Vicodin Online narcotic analgesic product

Buy Vicodin relieve moderate to severe pain
Viagra Alternative You can find Buy Vicodin and
Buy Valium to treat anxiety disorders. Ultram on sale Ultram best price Ultram cheap pharmacy Ambien best price Cialis online today Cialis is known for it’s results Valium online sale Valium online sale Buy Valium
today Buy Xanax Online cheap prices Buy Xanax online today.

August 1, 2010 at 4:42 AM  
Blogger doron said...

Many pepole use Ambien Online Today.
viagra no prescription the popular insomnia relief,
viagra without prescription also no you can buy Cialis without prescription
yes it is true Cialis without prescription

is now available Viagra Online
Find the most competitive online Ambien
Online Pharmacies Ambien lowest prices Viagra is a semi-synthetic opioid Buy Phentermine Online naturally occurring opiates Buy Hydrocodone can be found online Hydrocodone is very effective !

Hydrocodone is an FDA approved medication.

Oxycodone narcotic pain-reliever.

Oxycodone Online for sensation of pain.

Oxycodone should be stored between 15 to 30 C
Buy Oxycodone relief of moderate to severe pain.
Oxycontin tablets is 5 to 30 mg every 4 hours. Buy Oxycontin
narcotic pain-relievers Oxycontin may lead to increased Levitra is formulated as orange Phentermine cross debossed on one side
Ambien only for you Ativan here also Oxycontin best price Adderall online sale Loeazepam for you Hydrocodone for pain Hydrocodone on sale today Buy Hydrocodone Online here. Buy Cialis online today Buy Phentermine Online big sale Buy Phentermine in UK pharmacy Buy Cialis cheapest prices Buy Valium today Hydrocodone Online pharmacy Adipex best offers Ambien online pharmacy Meridia best offer Buy Meridia trusted source Meridia online options Meridia best pharmacy Lorazepam best offer Alprazolam best choice accutane online here.

August 1, 2010 at 4:57 AM  
Blogger doron said...

In some cases Viagrais the best solution
Viagra Alternativemany people use
Buy xanax
and other try Xanax
you can Buy xanaxand also try to use
Phentermine
yes many pepole try
Buy Phentermine Online
and many others use
Propecia
another drug you is
Cialis also called a hypnotic.
Cialis affects chemicals in your brain Buy Phentermine Online unbalanced and cause sleep problems
cialis that causes
cialis dose-related depression
Alprazolam
is useful in treating anxiety
cialis and muscle spasms
cialis Brand name is
Phentermine A generic version
Percocet is a combination of
viagra is a Schedule
Buy Percocet to discuss what
Phentermine These would include
Percocet recreationally rather than
Buy Phentermine Online either an Addict
Valium yes this is the best website for
Valium here you can purchase
Valium online without prescription,
Valium from USA pharmacy
Valium for Anxity, or
Buy Phentermine Online on how best to deal
Phentermine No prescription specifically developed to allow Phentermine No prescription for office-based treatment Buy Ativan is in a group of drugs
Ativan is used to treat anxiety disorders.
Klonopin is in a group of drugs called benzodiazepines
Xanax online offers
Xanax online sale
Ambien best price
Ambien best choice Ativan also here Ativan No Prescription Klonopin best price Xenical best prices Ultram online pharmacy Ambien Online best price.

August 1, 2010 at 5:01 AM  
Anonymous Clenbuterol said...

It is obvious that I don't understand why one should speak about it

August 3, 2010 at 7:56 AM  
Anonymous olsonsfoodemporium said...

Really helpful information, lots of thanks for your post.

June 27, 2012 at 2:22 PM  
Anonymous Anonymous said...

<----- Opening Spinn

November 20, 2012 at 12:12 AM  
Anonymous Anonymous said...

<----- Opening Spinn

November 20, 2012 at 12:26 AM  
Anonymous Anonymous said...


Cialis[url=http://www.cialis.ms]Cialis[/url]http://www.cialis.ms
Viagra Online[url=http://www.viagra.gd] Viagra Online Without Prescription [/url]http://www.viagra.gd
Cialis[url=http://www.cialis.gd]Cialis[/url]http://www.cialis.gd
Xanax Online[url=http://www.xanax.gd]Xanax [/url]http://www.xanax.gd

Closeing Spinn ----->

November 20, 2012 at 2:08 AM  
Anonymous Anonymous said...

<----- Opening Spinn

November 20, 2012 at 2:22 AM  
Anonymous Anonymous said...


Adipex [url=http://www.adipexpricer.com] phentermine [/url]http://www.adipexpricer.com

November 23, 2012 at 4:30 PM  
Anonymous Anonymous said...


Buy Viagra Online [url=http://www.viagra.gd] Viagra Online[/url]http://www.viagra.gd
Purchase Levitra[url=http://www.purchase-levitra.us] Purchase Levitra[/url]http://www.purchase-levitra.us
Buy Oxycontin Online [url=http://www.oxycontin-pharmacy.com] Buy Oxycontin Online [/url]http://www.oxycontin-pharmacy.com

November 24, 2012 at 10:50 PM  
Anonymous Anonymous said...


Buy Phentermine Online[url=http://www.buyphentermineonline.name]Phentermine [/url]http://www.buyphentermineonline.name
Buy Adderall[url=http://www.buyadderall.name]Adderall [/url]http://www.buyadderall.name

November 24, 2012 at 11:04 PM  
Anonymous Anonymous said...


Cheap Viagra[url=http://www.viagracheap.biz] Cheap Viagra[/url]http://www.viagracheap.biz
Buy Ambien [url=http://www.ambien.gd] Buy Ambien Online [/url]http://www.ambien.gd
Ativan [url=http://www.ativanonlineguide.com] Ativan Online [/url]http://www.ativanonlineguide.com
Buy Valium [url=http://www.valium.gd]Valium [/url]http://www.valium.gd

November 25, 2012 at 12:49 AM  
Anonymous Anonymous said...


Alprazolam Xanax http://www.alprazolamrxovernight.com
Buy Meridia Online Buy Meridia Online http://www.meridia.vc
Meridia Meridia http://www.buymeridia.us

November 26, 2012 at 5:47 AM  
Anonymous Anonymous said...


Valium Online [url=http://www.diazepamonlinepills.com] Online Valium[/url]http://www.diazepamonlinepills.com
Buy Adderall[url=http://www.buyadderall.us]Adderall [/url]http://www.buyadderall.us
Buy Valium Online [url=http://www.valium.bz]Valium [/url]http://www.valium.bz
Cialis [url=http://www.cialisnoprescription.name] Cialis No Prescription[/url]http://www.cialisnoprescription.name

November 26, 2012 at 6:00 AM  
Anonymous Anonymous said...


Adipex [url=http://www.adipexpricer.com]Adipex [/url]http://www.adipexpricer.com

November 26, 2012 at 7:58 AM  
Anonymous Anonymous said...


Viagra Online without prescription[url=http://www.viagra.gd]Viagra [/url]http://www.viagra.gd
Cialis[url=http://www.cialis.gd]Cialis[/url]http://www.cialis.gd
Viagra[url=http://www.viagra-no-prescription.com]Viagra[/url]http://www.viagra-no-prescription.com
Buy Cialis[url=http://www.buycialis.name]Cialis [/url]http://www.buycialis.name

December 5, 2012 at 2:16 AM  
Anonymous Anonymous said...


meridia, [url=http://wearemudlark.com/derby2061/index.php?title=Meridia-Linked-to-Life-Threatening-Cardiovascular-Problems]meridia[/url],

http://wearemudlark.com/derby2061/index.php?title=Meridia-Linked-to-Life-Threatening-Cardiovascular-Problems

meridia, [url=http://spurse.org/wiki/index.php?title=Medication-For-Depression---Can-'Fat'-Drugs-Help?]meridia[/url],

http://spurse.org/wiki/index.php?title=Medication-For-Depression---Can-'Fat'-Drugs-Help?

meridia, [url=http://shg.phys.msu.ru/wiki/index.php?title=Meridia-Diet-Pill---Feeling-Full-With-Meridia]meridia[/url],

http://shg.phys.msu.ru/wiki/index.php?title=Meridia-Diet-Pill---Feeling-Full-With-Meridia

meridia, [url=http://chambaproject.in/wiki/index.php?title=Meridia-Diet-Pill---Feeling-Full-With-Meridia]meridia[/url],

http://chambaproject.in/wiki/index.php?title=Meridia-Diet-Pill---Feeling-Full-With-Meridia

meridia, [url=http://microfinance.ca/index.php?title=Medication-For-Depression---Can-'Fat'-Drugs-Help?]meridia[/url],

http://microfinance.ca/index.php?title=Medication-For-Depression---Can-'Fat'-Drugs-Help?

December 6, 2012 at 12:25 PM  
Anonymous Anonymous said...


buy cialis online [url=http://www.cialisonlinexr.com]Cialis Online [/url]http://www.cialisonlinexr.com
cialis[url=http://www.buycialiso.com] Cialis Online [/url]http://www.buycialiso.com
viagra online [url=http://www.buyviagraonlinepills.com] viagra online [/url]http://www.buyviagraonlinepills.com
Cialis[url=http://www.purchasecialisonline.us] Cialis[/url]http://www.purchasecialisonline.us

December 21, 2012 at 12:28 PM  
Anonymous Anonymous said...

Efzupwxhu [url=http://www.oakleymaxjp.com/]オークリー サングラス[/url] Bcglinafo Hhpucvrkn [url=http://www.oakleymaxjp.com/]オークリー アウトレット[/url] Kzjpuayit Rmfttsvuu [url=http://www.oakleymaxjp.com/]オークリー ゴルフ[/url] Qtvypaekm Daxxvrxyh [url=http://www.oakleymaxjp.com/]オークリー メガネ[/url] Vsntztjiy Qunvmoeec http://www.oakleymaxjp.com/ Cobwiedxz

December 23, 2012 at 11:52 AM  
Anonymous Anonymous said...


viagra[url=http://www.viagradiscount.ws] Discount Viagra [/url]http://www.viagradiscount.ws
Buy Viagra Online [url=http://www.generic-viagra-online.us]Buy Viagra Online [/url]http://www.generic-viagra-online.us
Discount Viagra [url=http://www.viagradiscountusa.com] viagra[/url]http://www.viagradiscountusa.com
Generic Viagra[url=http://www.genericviagrausa.net]Generic Viagra[/url]http://www.genericviagrausa.net

January 1, 2013 at 7:46 PM  
Anonymous Anonymous said...

Online Payday Loan http://www.2applyforcash.com TooryZobIrowl [url=http://2applyforcash.com/]No Fax Payday Loans Online[/url] slulsimiFrash Best Online Payday Loans online payday loans They are making money online from programs you can truly.You could consut the world a far more serious tone!!Most likely and payment hubpages, squidoo, and blogger.

January 11, 2013 at 11:46 AM  
Anonymous Anonymous said...


viagra [url=http://www.viagracheapprices.com]viagra [/url]http://www.viagracheapprices.com
Cialis Online Without Prescription [url=http://www.cialisonlinewithoutprescription.biz] cialis online[/url]http://www.cialisonlinewithoutprescription.biz
buy viagra [url=http://www.generic-viagra-online.us] viagra[/url]http://www.generic-viagra-online.us
Cialis[url=http://www.cialisonline-usa.com] Cialis[/url]http://www.cialisonline-usa.com

January 11, 2013 at 11:04 PM  
Anonymous Anonymous said...

order viagra online without script buy viagra online cheap category - viagra online lowest price

January 12, 2013 at 12:32 AM  
Anonymous Anonymous said...


Oxycontin[url=http://www.oxycontinrxpharm.com]Oxycontin[/url]http://www.oxycontinrxpharm.com
levitra[url=http://www.levitrawithoutprescription.info] levitra[/url]http://www.levitrawithoutprescription.info
Generic Cialis[url=http://www.generic-cialis.ws]Generic Cialis[/url]http://www.generic-cialis.ws
Ambien [url=http://www.ambiendeals.com] Ambien Online[/url]http://www.ambiendeals.com

January 15, 2013 at 2:41 AM  
Anonymous mamon de mierda said...

This can't truly have success, I feel this way.

January 17, 2013 at 8:32 AM  
Anonymous Anonymous said...


Buy Vicodin Online[url=http://www.buyvicodinonline.biz]Vicodin [/url]http://www.buyvicodinonline.biz
Viagra[url=http://www.viagra.gd]Viagra[/url]http://www.viagra.gd
Cialis Without Prescription [url=http://www.buycialiswithoutprescription.name]Cialis Without Prescription [/url]http://www.buycialiswithoutprescription.name
Generic Cialis[url=http://www.cialis-generic.name]Generic Cialis[/url]http://www.cialis-generic.name

January 21, 2013 at 1:05 PM  
Anonymous Anonymous said...

viagra online without prescription viagra online in australia - generic viagra online 50 mg

January 24, 2013 at 8:02 AM  
Anonymous Anonymous said...

viagra 100mg viagra online melbourne - generic viagra malaysia

January 24, 2013 at 10:44 AM  
Anonymous Anonymous said...

generic viagra where to buy viagra in vancouver us - viagra online london

January 26, 2013 at 1:54 PM  
Anonymous Anonymous said...

http://legitpaydayloansonline2.com http://www.legitpaydayloansonline3.com/ Fundpopog Legit Payday Loans Online Stype [url=http://www.legitpaydayloansonline2.com/]http://www.legitpaydayloansonline1.com[/url] Online Payday Loans Make sure you know how much income for one of the bad support in advance until eventually the following income?As long as you have a job, you are eligible for the excess charges, rather than the loan itself!

January 27, 2013 at 7:06 AM  
Anonymous Anonymous said...

viagra online without prescription tosh.0 viagra gay test - viagra last longer

January 27, 2013 at 11:09 PM  
Anonymous Anonymous said...

viagra online without prescription brand viagra online us - buy brand viagra online

January 28, 2013 at 4:00 AM  
Anonymous Anonymous said...

somas online soma 2410 - soma online pharmacy usa

February 2, 2013 at 3:23 AM  
Anonymous Anonymous said...

buy soma generic form soma - buy soma online legal

February 3, 2013 at 4:34 PM  
Anonymous Anonymous said...


Purchase Xanax[url=http://www.purchasexanax.us]Xanax [/url]http://www.purchasexanax.us
Xanax[url=http://www.xanax-rx-pharm.com]Xanax[/url]http://www.xanax-rx-pharm.com
Klonopin [url=http://www.klonopin-without-prescription.us] Klonopin Without Prescription[/url]http://www.klonopin-without-prescription.us
Adderall[url=http://www.adderallrxpills.com]Adderall[/url]http://www.adderallrxpills.com

February 4, 2013 at 3:35 PM  
Anonymous Anonymous said...

online soma soma medication facts - drug interactions soma neurontin

February 5, 2013 at 5:42 AM  
Anonymous Anonymous said...

buy soma online soma 325 mg - order soma cheap

February 6, 2013 at 12:27 AM  
Anonymous Anonymous said...

buy soma soma edo - cost of generic soma

February 8, 2013 at 2:39 AM  
Anonymous Anonymous said...

buy soma is baclofen generic for soma - buy soma without script

February 8, 2013 at 4:39 PM  
Anonymous Anonymous said...

buy soma online soma cost - buy soma cube

February 10, 2013 at 5:13 AM  
Anonymous Anonymous said...

buy cialis online how quickly does cialis daily work - cialis results

February 10, 2013 at 9:31 AM  
Anonymous Anonymous said...

cialis pills buy cialis online usa pharmacy - cialis online+toronto

February 10, 2013 at 7:31 PM  
Anonymous Anonymous said...

buy cialis online generic cialis black 800mg - cheap cialis us

February 11, 2013 at 12:26 AM  
Anonymous Anonymous said...

buy cialis online buy cialis in usa - buy generic cialis online us

February 12, 2013 at 6:14 AM  
Anonymous Anonymous said...

tramadol 50 get through tramadol withdrawal - tramadol dosage directions

February 14, 2013 at 6:58 PM  
Anonymous Anonymous said...

purchase xanax xanax dosage before mri - xanax bars alp

February 19, 2013 at 5:30 PM  
Anonymous Anonymous said...

generic xanax xanax 10 mg side effects - buy xanax pharmacy online

February 19, 2013 at 10:50 PM  
Anonymous Anonymous said...

buy tramadol tramadol for dogs side effects - tramadol 50mg for dogs usa

February 22, 2013 at 4:58 PM  
Anonymous Anonymous said...

buy tramadol tramadol 821 - order tramadol pets

February 22, 2013 at 11:51 PM  
Anonymous Anonymous said...

buy tramadol tramadol hydrochloride 50mg high - buy tramadol hydrochloride online

February 23, 2013 at 6:56 AM  
Anonymous Anonymous said...

buy carisoprodol carisoprodol 350 mg pain - carisoprodol soma 350mg

February 24, 2013 at 3:43 AM  
Anonymous Anonymous said...

buy carisoprodol carisoprodol or soma - buy soma carisoprodol online

February 25, 2013 at 1:48 PM  
Anonymous Anonymous said...

carisoprodol 350 mg soma 250 mg carisoprodol tablets - carisoprodol vs metaxalone

February 26, 2013 at 5:36 AM  
Anonymous Anonymous said...

buy tramadol side effects for tramadol for dogs - tramadol overnight no prescription mastercard

February 27, 2013 at 1:44 AM  
Anonymous Anonymous said...

carisoprodol 350 mg carisoprodol 350 mg cost - carisoprodol meprobamate

February 27, 2013 at 1:45 PM  
Anonymous Anonymous said...

xanax online where can i buy xanax in the uk - many 1mg xanax equal bar

March 1, 2013 at 1:09 AM  
Anonymous Anonymous said...

cialis online best place buy cialis online forum - cialis 20 mg usa

March 2, 2013 at 6:48 AM  
Anonymous Anonymous said...


Viagra Online Without Prescription ggg [url=http://www.viagra-online-without-prescription.biz]Viagra Online Without Prescription[/url] 778856 http://www.viagra-online-without-prescription.biz ggfgdd
Cialis fhgfg [url=http://www.cialis.gd]Cialis sfsd [/url]http://www.cialis.gd
sdfsd Viagra gdggd [url=http://www.viagra-no-prescription.com]Viagra[/url] dfdsf http://www.viagra-no-prescription.com
dada viagra online without prescription fgf [url=http://www.viagra.gd]Viagra[/url] fsd http://www.viagra.gd
sdad Cialis Online ghjg [url=http://www.cialisonline-usa.com]Cialis Online[/url] 75676 http://www.cialisonline-usa.com

March 4, 2013 at 5:19 PM  
Anonymous Anonymous said...

http://landvoicelearning.com/#74967 tramadol hcl good pain - buy tramadol direct

March 7, 2013 at 9:39 AM  
Anonymous Anonymous said...

klonopin no prescription generic klonopin side effects - 2mg klonopin day

March 7, 2013 at 9:54 AM  
Anonymous Anonymous said...

buy tramadol tramadol 50 mg interactions - tramadol 100mg buy online

March 8, 2013 at 4:43 AM  
Anonymous Anonymous said...

buy tramadol online ultramadol us tramadol buy - tramadol 50 mg webmd

March 8, 2013 at 10:48 AM  
Anonymous Anonymous said...

buy klonopin online long klonopin high last - side effects does klonopin have

March 11, 2013 at 7:37 AM  
Anonymous Anonymous said...

buy ativan ativan withdrawal schedule - buying ativan online in canada

March 13, 2013 at 10:09 PM  
Anonymous Anonymous said...

This will provide you with an added boost regarding confidence along with your erectile
dysfunction should go away right away at almost all. This
is something that doctors deal with regularly and are trained to find
necessary solutions. Doctors generally do not prescribe supplements,
but they can if they found some supplements good.

my blog :: Viagra Online 50mg

March 15, 2013 at 7:09 AM  
Anonymous Anonymous said...

generic carisoprodol carisoprodol online - side effects for carisoprodol

March 15, 2013 at 11:39 AM  
Anonymous Anonymous said...

carisoprodol without prescription do they drug test carisoprodol - carisoprodol 350 mg tabs

March 15, 2013 at 4:41 PM  
Anonymous Anonymous said...

The libido of men can be down due to various reasons.
Penile implant is a device placed inside your penis to help obtain
an erection. Intake of best herbal pill can be described as a best alternative to surgical
treatment.

Here is my web blog: Buy Viagra Online

March 16, 2013 at 7:52 AM  
Anonymous Anonymous said...

Me and ozzy fucked tougher, trying to show
to my own god! FUCK YES!' prior to cumming inside my warm pussy. were still fucking

my site - hcg injections

March 16, 2013 at 9:14 AM  
Anonymous Anonymous said...

carisoprodol 350 mg carisoprodol 350 mg shelf life - carisoprodol 350 mg blood pressure

March 19, 2013 at 2:29 AM  
Anonymous Anonymous said...

carisoprodol 350 mg does carisoprodol 350 mg look like - carisoprodol schedule change

March 19, 2013 at 7:06 AM  
Anonymous Anonymous said...

&&& Viagra Online Without Prescription %%% [url=http://www.viagra-online-without-prescription.biz]Viagra Online Without Prescription[/url] 778856 http://www.viagra-online-without-prescription.biz ((()0
Cialis &&&& [url=http://www.cialis.gd]Cialis[/url] %%% http://www.cialis.gd (()) Viagra **&& [url=http://www.viagra-no-prescription.com]Viagra[/url] %%% http://www.viagra-no-prescription.com
(()) Viagra **** [url=http://www.viagra.gd]Viagra[/url] %%% http://www.viagra.gd
$$%% Cialis Online (()) [url=http://www.cialisonline-usa.com]Cialis Online[/url] +++ http://www.cialisonline-usa.com

March 21, 2013 at 3:34 AM  
Anonymous Anonymous said...

carisoprodol 350 mg carisoprodol 350 mg online - drug test for carisoprodol

March 21, 2013 at 10:06 AM  
Anonymous Anonymous said...


Viagra[url=http://www.viagra.gd]Viagra[/url]http://www.viagra.gd
Cheap Cialis[url=http://www.cheap-cialis.name]Cialis [/url]http://www.cheap-cialis.name

Closeing Spinn ----->

April 4, 2013 at 8:22 PM  
Anonymous Anonymous said...


Viagra[url=http://www.viagra.gd]Viagra[/url]http://www.viagra.gd
Adipex Online[url=http://www.adipexonlinepills.com] Adipex Online[/url]http://www.adipexonlinepills.com
Levitra[url=http://www.levitra.gd]Levitra[/url]http://www.levitra.gd

April 7, 2013 at 8:42 AM  
Anonymous Anonymous said...

Thank you for the auspicious writeup. It actually used to
be a enjoyment account it. Look complicated to more added agreeable from you!
By the way, how can we be in contact?

Also visit my webpage :: Payday Loans Online

April 9, 2013 at 6:23 PM  
Anonymous Anonymous said...


Viagra[url=http://www.viagra-no-prescription.com]Viagra[/url]http://www.viagra-no-prescription.com
Ativan [url=http://www.buyativanusa.com]Ativan [/url]http://www.buyativanusa.com
Ativan [url=http://www.buyativan.us] Buy Ativan[/url]http://www.buyativan.us
Viagra[url=http://www.viagra.gd]Viagra[/url]http://www.viagra.gd

April 18, 2013 at 5:50 AM  
Anonymous Anonymous said...


Viagra[url=http://www.viagra.gd]Viagra[/url]http://www.viagra.gd
Klonopin [url=http://www.buy-klonopin.biz]Klonopin [/url]http://www.buy-klonopin.biz

April 21, 2013 at 10:47 PM  
Anonymous Anonymous said...


Klonopin[url=http://www.klonopin.name]Klonopin[/url]http://www.klonopin.name
Viagra Without Prescription [url=http://www.viagrawithoutprescription.ws] viagra[/url]http://www.viagrawithoutprescription.ws
Cialis[url=http://www.cialis.gd]Cialis[/url]http://www.cialis.gd
Viagra Online Without Prescription[url=http://www.viagraonlinewithoutprescription.us]Viagra Online Without Prescription[/url]http://www.viagraonlinewithoutprescription.us

April 22, 2013 at 12:52 AM  
Anonymous Anonymous said...


Viagra[url=http://www.viagra.gd]Viagra[/url]http://www.viagra.gd
Klonopin [url=http://www.buy-klonopin.biz]Klonopin [/url]http://www.buy-klonopin.biz

April 22, 2013 at 1:07 AM  
Anonymous Anonymous said...

Ever questioned exactly how those candidates in bodybuilding competitions make their physiques look so determined?
In the beginning you could think it's because they normally look by doing this or maybe since of exactly how the phase lights hit them yet believe it or not, body builders utilize sunless tanning or tanning creams in order to obtain that "tough as granite" look, to reflect off sharply-defined shoulders, biceps and abs that the judges and audience admire so considerably.

Also visit my web blog: Sporten & Fitness

April 22, 2013 at 11:52 PM  
Anonymous Anonymous said...

My name is Scott and I hail from Minnesota in the USA - I am
a student studying Theology and I also run a magnificent site about Buy Viagra UK, plus other related subjects like apple ipad 2 apps uk,
mild cramps during pregnancy, and signs conceiving baby boy.
ED: Initials understood in the adult population as erectile disorder.
Up to 25 % of guys over the age of 65 will experience impotence due to a lot of emotional and physical issues featuring depression, diabetic issues, and nerve or general damage to the penis. This ailment is manageable with the use of drugs including phosphodiesterase- 5 preventions (PDE-5). Common labels for medicines in this classification are Viagra, Cialis, and Levitra, and all require a prescription to purchase. These work by impacting blood stress to increase blood flow, consequently enabling erection to develop even more easily. There are no results from this medicine in the lack of sex-related stimulation.

April 24, 2013 at 3:37 PM  
Anonymous Anonymous said...

Most loan applications by individuals with bad credit are rejected by lending
institutions. With a bad credit payday loan it is
created for people with bad credit and nearly everyone is authorized.
Lenders are able to do this since your repayment is immediately deducted
from your account on payday. This means that the lender is sure you are going
to have the ability to repay the cash you have actually borrowed from them.


Look at my website: Missouri Payday Loans

April 30, 2013 at 11:30 PM  
Anonymous Anonymous said...

http://www.http://childstats.gov/disclaim.asp?url=http://www.xanaxuk.co.uk&cache=yes xanax Online asd [url=http://www.http://childstats.gov/disclaim.asp?url=http://www.xanaxuk.co.uk&cache=yes] xanax[/url] asda
http://www.http://blsweb1.psb.bls.gov/asp/redirect.asp?target=http://www.xanaxuk.co.uk xanax asd [url=http://www.http://blsweb1.psb.bls.gov/asp/redirect.asp?target=http://www.xanaxuk.co.uk] xanax Online [/url] asda
http://www.http://www.foreignlaborcert.doleta.gov/leave-doleta.cfm?target=www.xanaxuk.co.uk xanax asd [url=http://www.http://www.foreignlaborcert.doleta.gov/leave-doleta.cfm?target=www.xanaxuk.co.uk] xanax[/url] asda
http://www.http://home2.nyc.gov/cgi-bin/exit.pl?url=http://www.xanaxuk.co.uk xanax asd [url=http://www.http://home2.nyc.gov/cgi-bin/exit.pl?url=http://www.xanaxuk.co.uk] xanax[/url] asda
http://www.http://export.gov/build/fragments/fl_eg_outsidelinks/redirect.asp?url=http://www.xanaxuk.co.uk Buy xanax asd [url=http://www.http://export.gov/build/fragments/fl_eg_outsidelinks/redirect.asp?url=http://www.xanaxuk.co.uk] xanax[/url] asda
http://www.http://arc.asm.ca.gov/redirect.aspx?url=http://www.xanaxuk.co.uk xanax Online asd [url=http://www.http://arc.asm.ca.gov/redirect.aspx?url=http://www.xanaxuk.co.uk] xanax[/url] asda
http://www.http://prtl-drprd-web.nyc.gov/cgi-bin/exit.pl?url=http://www.xanaxuk.co.uk&time=8 xanax Online asd [url=http://www.http://prtl-drprd-web.nyc.gov/cgi-bin/exit.pl?url=http://www.xanaxuk.co.uk&time=8] Buy xanax[/url] asda
http://www.http://wsd.dli.mt.gov/exit.asp?url=http://www.xanaxuk.co.uk xanax asd [url=http://www.http://wsd.dli.mt.gov/exit.asp?url=http://www.xanaxuk.co.uk] xanax[/url] asda

May 14, 2013 at 3:03 AM  
Anonymous Anonymous said...

Define Batch Size: Select Environment Exctract: Clear! Enter Links Here, *** Without HTTP://WWW.***
Xrumer :: Full!
http://www.subhraseo.page.tl/best-tips-to-buy-cheap-viagra-online.htm Buy viagra asd [url=http://www.subhraseo.page.tl/best-tips-to-buy-cheap-viagra-online.htm] viagra [/url] asda
http://www.pantsvoyage7.exteen.com/20130513/buying-viagra-best-tips-to-buy-cheap-viagra-online viagra asd [url=http://www.pantsvoyage7.exteen.com/20130513/buying-viagra-best-tips-to-buy-cheap-viagra-online] viagra[/url] asda

May 15, 2013 at 2:12 PM  
Anonymous Anonymous said...

Hi I am so excited I found your website, I really
found you by accident, while I was searching on Digg for something else, Anyhow I am here now and would just like to say
thanks for a marvelous post and a all round interesting blog
(I also love the theme/design), I don’t have time to read through it
all at the moment but I have bookmarked it and also added your RSS feeds,
so when I have time I will be back to read much more, Please do keep up the excellent
jo.

Here is my web-site: Look At This

May 17, 2013 at 1:52 PM  
Anonymous Anonymous said...

I am genuinely glad to glance at this webpage posts which
consists of lots of valuable data, thanks for providing these data.


Stop by my homepage :: More Info

May 17, 2013 at 1:56 PM  
Anonymous Anonymous said...

My spouse and I stumbled over here from a different web page and thought I might
as well check things out. I like what I see so i am just following you.
Look forward to exploring your web page yet again.


Feel free to surf to my website :: Learn More

May 17, 2013 at 4:20 PM  
Anonymous Anonymous said...

Hi I am so delighted I found your blog page, I really found you
by mistake, while I was searching on Digg for something else,
Regardless I am here now and would just like to say many thanks for a tremendous post and a all round enjoyable blog
(I also love the theme/design), I don’t have time to go
through it all at the moment but I have book-marked it and also included your RSS feeds, so when I have
time I will be back to read a lot more, Please do keep up the awesome work.


my site :: Look At This

May 17, 2013 at 4:25 PM  
Anonymous Anonymous said...

Write more, thats all I have to say. Literally, it seems as though you relied on
the video to make your point. You clearly know what youre talking about, why throw away your intelligence on just posting
videos to your weblog when you could be giving us something informative
to read?

my webpage ... Full Article

May 17, 2013 at 9:45 PM  
Anonymous Anonymous said...

Hi there, I would like to subscribe for this webpage
to get most recent updates, therefore where can i do
it please assist.

Also visit my web-site :: Site

May 17, 2013 at 11:00 PM  
Anonymous Anonymous said...

http://www.subhraseo.edublogs.org/2013/05/13/buying-viagra-best-tips-to-buy-cheap-viagra-online-3/ Buy viagra asd [url=http://www.subhraseo.edublogs.org/2013/05/13/buying-viagra-best-tips-to-buy-cheap-viagra-online-3/] viagra Online [/url] asda
http://www.piratecostume.dinstudio.com/11/4/10/buying-viagra-best-tips-to-buy-cheap-viagra-online/ viagra asd [url=http://www.piratecostume.dinstudio.com/11/4/10/buying-viagra-best-tips-to-buy-cheap-viagra-online/] Buy viagra[/url] asda

May 18, 2013 at 7:15 AM  
Anonymous Anonymous said...


http://100.jrn.msu.edu/groups/advantages-of-the-blue-pill/

viagra, [url=https://testing.moodle.umn.edu/1.9.8/blog/index.php?postid=10414]viagra[/url],

https://testing.moodle.umn.edu/1.9.8/blog/index.php?postid=10414

viagra, [url=https://fuji.wcu.edu/groups/wresaworkshopongifted/weblog/8970d/Advantages_of_The_Blue_Pill.html]viagra[/url],

https://fuji.wcu.edu/groups/wresaworkshopongifted/weblog/8970d/Advantages_of_The_Blue_Pill.html

viagra, [url=http://www2.ku.edu/~lsisync/cgi-bin/wordpress/groups/advantages-of-the-blue-pill/]viagra[/url],

http://www2.ku.edu/~lsisync/cgi-bin/wordpress/groups/advantages-of-the-blue-pill/

viagra, [url=http://eport.uaa.alaska.edu/mahara/view/view.php?id=7541]viagra[/url],

http://eport.uaa.alaska.edu/mahara/view/view.php?id=7541

viagra, [url=https://www.mac.cs.csi.cuny.edu/groups/csc126/wiki/90ed0/Advantages_of_The_Blue_Pill.html]viagra[/url],

May 19, 2013 at 8:09 PM  
Anonymous Anonymous said...


http://100.jrn.msu.edu/groups/an-introduction-to-appetite-suppressants/

phentermine, [url=https://testing.moodle.umn.edu/1.9.8/blog/index.php?postid=10412]phentermine[/url],

https://testing.moodle.umn.edu/1.9.8/blog/index.php?postid=10412

phentermine, [url=https://fuji.wcu.edu/groups/wresaworkshopongifted/weblog/92b8f/An_Introduction_To_Appetite_Suppressants.html]phentermine[/url],

https://fuji.wcu.edu/groups/wresaworkshopongifted/weblog/92b8f/An_Introduction_To_Appetite_Suppressants.html

phentermine, [url=http://www2.ku.edu/~lsisync/cgi-bin/wordpress/groups/an-introduction-to-appetite-suppressants/]phentermine[/url],

http://www2.ku.edu/~lsisync/cgi-bin/wordpress/groups/an-introduction-to-appetite-suppressants/

phentermine, [url=http://eport.uaa.alaska.edu/mahara/view/view.php?id=7539]phentermine[/url],

http://eport.uaa.alaska.edu/mahara/view/view.php?id=7539

phentermine, [url=https://www.mac.cs.csi.cuny.edu/groups/csc126/wiki/a893a/An_Introduction_To_Appetite_Suppressants.html]phentermine[/url],

May 22, 2013 at 4:35 AM  
Anonymous Anonymous said...

<----- Opening Spinn
viagra, [url=http://adamjones002.tumblr.com/post/50880811990/viagra-explosion-online-be-sure-before-you-buy]viagra[/url],

http://adamjones002.tumblr.com/post/50880811990/viagra-explosion-online-be-sure-before-you-buy

viagra, [url=https://sites.google.com/site/koushiksblog/viagra-online-2]viagra[/url],

https://sites.google.com/site/koushiksblog/viagra-online-2

viagra, [url=http://deadarmy.livejournal.com/364058.html]viagra[/url],

http://deadarmy.livejournal.com/364058.html

viagra, [url=http://babay.newsvine.com/_news/2013/05/19/18363558-viagra-explosion-online-be-sure-before-you-buy]viagra[/url],

http://babay.newsvine.com/_news/2013/05/19/18363558-viagra-explosion-online-be-sure-before-you-buy

viagra, [url=https://www.diigo.com/item/note/14t60/ca6e]viagra[/url],

https://www.diigo.com/item/note/14t60/ca6e

May 26, 2013 at 2:59 PM  
Anonymous Anonymous said...

Among the many diseases that strike men, one is very special because
it strikes not only the soul but the body
. Although there are many other much more dangerous diseases, some
of them even lethal, erectile dysfunction is a delicate matter because it affects the intimate life
of a man.

Look into my blog post - Purchasing Viagra

May 27, 2013 at 3:09 PM  
Anonymous Anonymous said...

<----- Opening Spinn
viagra, [url=http://adamjones002.tumblr.com/post/50880811990/viagra-explosion-online-be-sure-before-you-buy]viagra[/url],

http://adamjones002.tumblr.com/post/50880811990/viagra-explosion-online-be-sure-before-you-buy

viagra, [url=https://sites.google.com/site/koushiksblog/viagra-online-2]viagra[/url],

https://sites.google.com/site/koushiksblog/viagra-online-2

viagra, [url=http://deadarmy.livejournal.com/364058.html]viagra[/url],

http://deadarmy.livejournal.com/364058.html

viagra, [url=http://babay.newsvine.com/_news/2013/05/19/18363558-viagra-explosion-online-be-sure-before-you-buy]viagra[/url],

http://babay.newsvine.com/_news/2013/05/19/18363558-viagra-explosion-online-be-sure-before-you-buy

viagra, [url=https://www.diigo.com/item/note/14t60/ca6e]viagra[/url],

https://www.diigo.com/item/note/14t60/ca6e

June 4, 2013 at 5:18 AM  
Anonymous Anonymous said...

https://www.facebook.com/pages/Payday-Loans-Online/118049238406269?
sk=app_190322544333196 Don't lose more money than you borrowed are can thus avail in online cash advance loans! Network marketing is one of those businesses which wouldn't require you to hire employees,
yet enables you to manage your time by just building a network
of independent business entrepreneurs. Modern day spiritual guru deepak chopra appeared alongside his personal yoga instructor, tara stiles,
on on abc's good morning america to discuss spirituality, technology and deepak's own personal yoga routine.
Here's how to choose for business travel.

Feel free to surf to my blog post - Payday Loans Online (https://www.facebook.com/pages/Payday-Loans-Online/118049238406269?sk=app_190322544333196)

June 15, 2013 at 12:08 AM  

Post a Comment

<< Home