Nos. 90-2399, 90-2400.

932 F.2d 651 (1991)

UNITED STATES of America, Plaintiff-Appellee, v. Kenneth F. BOULA, and Earl Dean Gordon, Defendants-Appellants.

United States Court of Appeals, Seventh Circuit.

Decided May 14, 1991.

Attorney(s) appearing for the Case

Patrick B. Murray, Office of the U.S. Atty., Barry R. Elden, Asst. U.S. Atty., Crim. Receiving, Appellate Div., Chicago, Ill., for U.S.

David J. Stetler, Lazar Pol Raynal, McDermott, Will & Emery, Chicago, Ill., for Kenneth F. Boula.

Lazar Pol Raynal, McDermott, Will & Emery, Walter Jones, Jr., Curiel & Jones, Chicago, Ill., for Earl D. Gordon.

Before BAUER, Chief Judge, and WOOD, Jr., and CUDAHY, Circuit Judges.

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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