BOWNES, Senior Circuit Judge.
Defendant-Appellant, Lloyd Haggert, appeals the sentence imposed by the district court following his conviction for bank fraud. Specifically, Haggert challenges the court's imposition of a five-level increase from his base offense under Sentencing Guideline § 2F1.1, which mandates such an increase when the "loss" attendant to fraud is "more than $40,000." U.S.S.G. § 2F1.1(b)(1)(F) (Nov.1991). The district court looked to the...
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