United States Court of Appeals for the Fifth Circuit, United States v. Delgado (2021)
“ Imagine a computer costs $1,000 if purchased from an online retailer, but a government IT worker can purchase the same computer for $500 using her government discount. If someone bribes the worker with $100 in order to acquire the computer (the “thing of value”) at the discounted price, the open market value of the computer is still $1,000, even though the bribe amount is $100. ”
