NATHANIEL R. JONES, Circuit Judge.
The United States appeals the sentencing court's downward departure from the United States Sentencing Guidelines ("U.S.S.G.") on the grounds of defendant's age, health, suicidal tendencies, and ability to make restitution. For the following reasons, we reverse.
I
On August 7, 1990, defendant-appellee Jack Harpst, a former Vice President of Consumer Loans at The Citizens Banking Company ("Bank") in Sandusky, Ohio...
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