MEMORANDUM OPINION AND ORDER
GOODWIN, District Judge.
On January 12, 2000, Lonnie and E. Carol Gibson were convicted by a jury of four counts of mail fraud in violation of 18 U.S.C. § 1341, one count of use of fire to commit a federal felony in violation of 18 U.S.C. §§ 844(h)(1) and 2, and two counts of perjury in violation of 18 U.S.C. § 1621. At the sentencing hearing held on April 25, 2000, the defendants objected to the restitution...
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