TJOFLAT, Circuit Judge:
This appeal presents an interesting issue regarding the Sentencing Guidelines—one that we do not reach because the defendant waived the right to appeal his sentence. This appeal is therefore dismissed.
I.
James Howle, the defendant, was the president and majority shareholder of Utility Trailer Center, Inc., a Georgia corporation selling new and used semitrailers. Sales of new semitrailers are, under federal law, subject...
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