KANE, Senior District Judge.
This appeal presents an issue of first impression for this court. Following his conviction based on a plea of guilty, Rodney Kirk contends his sentence for unlawful receipt of a sawed-off shotgun was improper under the Sentencing Guidelines. Specifically, Kirk claims he was entitled to a six-point reduction in the offense level upon which sentencing was based because he possessed the shotgun as part of a collection and intended to mount...
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