BAUER, Circuit Judge.
Paul A. Henningsen is a former Milwaukee alderman who was convicted of four counts of mail fraud on June 20, 2003, for diverting campaign funds for personal use. At the sentencing hearing, the district judge made findings of fact that increased Henningsen's base offense level under the Federal Sentencing Guidelines ("Guidelines"). These findings were in connection with (1) the amount of loss, pursuant to § 2B1.1 of the Guidelines, (2) the...
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