POSNER, Chief Judge.
The defendant pleaded guilty to mail fraud and related offenses and was sentenced to 38 months in prison. Both sides appeal. The government claims that the judge should have raised Lauer's offense level by four levels because he defrauded a financial institution; Lauer claims that the judge should have found that the loss from the fraud did not exceed $20 million and should therefore have set the offense level one level down. We take up the defendant...
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