NOONAN, Circuit Judge.
Jeffrey Jay Rutgard appeals his conviction of numerous counts of mail fraud on, and false claims to, Medicare, of counts of mail fraud on other insurers, and of transactions in money derived from the frauds. He appeals as well a judgment of forfeiture. He also appeals his sentence, challenging the enhancements and the calculation of loss that led to the imposition of a sentence of 11 ¼ years and an order of restitution of over $16 million...
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