OPINION
WILKINS, Circuit Judge:
Everett Woodrow Wilson pled guilty to making a false statement to a financial institution, the North Carolina National Bank (NCNB). 18 U.S.C.A. § 1014 (West Supp.1992). Wilson appeals his sentence, arguing that the district court erred in calculating the amount of the loss incurred as a result of his criminal activity. United States Sentencing Commission, Guidelines Manual, U.S.S.G. § 2F1.1(b) (Nov.1991)....
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