LUCERO, Circuit Judge.
Appellant John Burridge brings to us for review his sentence for wire fraud under 18 U.S.C. § 1343. His appeal requires us to decide whether, in determining intended loss under U.S.S.G. § 2F1.1, a district court is required, as a matter of law, to exclude from the intended loss calculation all funds returned to a fraud victim. We conclude that it is not, and that the calculation of intended loss under U.S.S.G. § 2F1.1 incorporates...
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