Vacated and remanded by published opinion. Judge WILKINS wrote the majority opinion, in which Chief Judge ERVIN join. Judge MURNAGHAN wrote a dissenting opinion.
OPINION
WILKINS, Circuit Judge:
Dulal Chatterji appeals the sentence imposed by the district court after he pled guilty to conspiring to defraud the United States, see 18 U.S.C.A. § 371 (West 1966), and to obstructing proceedings before a federal agency, see 18 U.S.C.A...
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