OPINION OF THE COURT
DuBOIS, District Judge.
I. INTRODUCTION
This appeal requires us to decide several issues which arise when the United States Sentencing Guidelines (U.S.S.G. or the "guidelines") do not contain a provision expressly applicable to the offense for which a defendant has been convicted and the district court applies a guideline deemed to be most analogous to the offense of conviction. We have jurisdiction pursuant to 18 U.S.C. &...
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