MORAN, Chief District Judge.
Anthony DeFelippis pled guilty to two counts of bank fraud and was sentenced to 37 months on each count to run concurrently with credit for time served, together with a term of supervised release and a restitution order. His appeal relates solely to the calculation of his offense level under the sentencing guidelines. We reverse and remand for resentencing because we believe that the offense level should not have been increased by two...
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