W. EUGENE DAVIS, Circuit Judge:
The United States appeals Gary Palmer's sentence following his plea of guilty to one count of conspiracy to commit bank fraud in violation of 18 U.S.C. § 371. Because the district court erred in concluding that the bank suffered no loss, we vacate the sentence and remand.
I.
Gary Palmer was the president of Liberty National Bank of Dallas, Texas, and the principal shareholder of Liberty Bancshares, Inc., the holding...
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