HARLINGTON WOOD, Jr., Circuit Judge.
Defendants Kenneth Boula and Earl Dean Gordon pleaded guilty to three counts of mail fraud. 18 U.S.C. § 1341. The district court sentenced defendants to 108 months' incarceration. The defendants appeal this sentencing determination, arguing that the district court's application of sections 2F1.1(b)(2) and 3B1.1 of the United States Sentencing Guidelines ("Guidelines") constituted impermissible "double counting" — inappropriate...
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