In a corporate embarrassment moment that Wal-Mart Stores, Inc. (NYSE: WMT) probably wants to forget, former and fired executive Thomas Coughlin is in the news again, more than a year after he was found guilty multiple instances of fraud against the world's largest retailer.

Coughlin, who was sentenced to home detention as a result of his fraudulent actions, was not given an adequate sentence in light of his crimes. Therefore, he'll need another sentencing hearing according to an appeals court yesterday.

The established sentence of 27 months home detention and 33 months of additional probation was too light, according to the appeals court. It still amazes me that a 28-year veteran of the world's largest retailer rose to where he was in the company's hierarchy only to see some unbelievably stupid actions cause him to be fired and charged with tax and fraud crimes.

One of the judges on the case dissented with the re-sentencing stance, stating that Coughlin's poor health should dictate that his lenient sentence stand. Should health status or even age determine sentence severity? It can go either way. It did not in Bernie Ebbers' case, although his crimes were of a much more severe nature.