MEMORANDUM OPINION AND ORDER
ZAGEL, District Judge.
The defendant, a postal employee, pled guilty to one count of knowingly and intentionally stealing from the United States Mail a first class letter containing U.S.D.A. food stamps. In calculating the appropriate sentence under the sentencing guidelines, the probation officer applied section 2B1.1 for theft, which required a base offense level of four. The base level increased to six, under section 2B1.1...
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