OPINION
RYMER, Circuit Judge.
Robert W. Kubick and William D. Herron appeal the sentences imposed following their convictions on guilty pleas to one count of conspiracy to commit bankruptcy fraud and one count of conspiracy to impede and impair the Internal Revenue Service (IRS), each in violation of 18 U.S.C. § 371. Among other United States Sentencing Guidelines issues that are raised, both contend that the adjustment for "violation of any judicial...
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