OPINION AND ORDER
JAMES M. BURNS, Chief Judge.
Charles Ira Black was convicted, on November 16, 1983, of 38 counts of mail fraud and tax violations arising from his operation of a fraudulent tax shelter scheme known as Oxford Investment Corporation (Oxford). Black defrauded investors out of nearly $1 million, while persuading and causing them to claim fictitious losses in excess of $7.1 million on their personal income tax returns. At the time I sentenced...
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