MEMORANDUM OPINION AND ORDER
HOLDERMAN, District Judge:
Defendant Castellano Dear disagrees with the Government and the Probation Office as to the amount of financial loss attributable to him for sentencing purposes. For the reasons set forth below, the court finds that defendant Dear must be held accountable for losses totalling $171,139.39 resulting from his involvement in the credit card fraud conspiracy to which he has pleaded guilty.
I. BACKGROUND...
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