OPINION AND ORDER
SESSIONS, District Judge.
The Defendants entered guilty pleas to conspiracy to commit bankruptcy fraud on March 23, 1995. Presentence reports (PSRs) were written for each defendant. The PSRs assessed to each Defendant a loss figure of $900,398.74 and recommended that a number of sentencing enhancements be assessed. Defendant Abe Murad was given two points for more than minimal planning, two points for violating a judicial or administrative...
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