SENTENCING ORDER
GOLD, District Judge.
I. Background.
A 26-count Superseding Indictment was filed in this case on May 12, 1999. On May 27, 1999, the Defendant, Alberto Gutman, pled not guilty to the superseding Indictment and the matter was set for trial. The trial started on October 18, 1999, at which time Alberto Gutman was the only defendant who had not pled guilty in this case. On the sixth day of trial, the Defendant changed his plea...
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