OPINION OF THE COURT
SAROKIN, Circuit Judge:
Defendant, a disbarred lawyer, was convicted of mail fraud by virtue of his unauthorized practice of law. The gross amount of fees he received from his clients was used to calculate the loss caused by his fraud, and in turn, the sentence to be imposed under the guidelines. With some reluctance because of the conduct involved, we conclude and agree with defendant's contention that fees paid by those who received...
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