JON O. NEWMAN, Circuit Judge:
This appeal in a Sentencing Guidelines case challenges enhancements of a base offense level both for more than minimal planning and for abuse of a position of trust. The challenge is made by Raymond J. Marsh on an appeal from the April 24, 1991, judgment of the District Court for the Southern District of New York (Shirley Wohl Kram, Judge) sentencing him on his plea of guilty to one count of bank embezzlement, in violation of 18 U.S.C...
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