MEMORANDUM & ORDER
WEINSTEIN, Senior District Judge.
Defendant Barry Landgarten pled guilty to theft or embezzlement from an employee benefit plan, with potential punishment ranging from zero to five years imprisonment. See 18 U.S.C. § 664. Under the Federal Sentencing Guidelines, defendant's base offense level is 4, calling for a range of zero to six months incarceration. See U.S.S.G. Sentencing Table (applying applicable 1995 Guidelines...
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