SEYMOUR, Circuit Judge.
Joseph Eugene Levy appeals the district court's judgment against him in this criminal matter. Levy was charged with two counts of embezzlement by a trustee and other bankruptcy offenses in a six-count indictment on September 6, 1990. He pled guilty to the embezzlement counts, and the government agreed to dismiss the remaining counts. Beginning on March 25, 1991, the district court held a four-day sentencing hearing at which evidence was presented...
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