OPINION
WILKINS, Circuit Judge:
Herbert J. Rothberg was convicted of obtaining credit from a financial institution by fraudulent means, 18 U.S.C.A. § 1344(2) (West Supp.1991), and making a false statement on a loan application, 18 U.S.C.A. § 1014 (West Supp.1991). The Government appeals the refusal of the district court to enhance Rothberg's offense level for the amount of loss. See United States...
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