SENTENCING OPINION
SWEET, District Judge.
On October 20, 2000, a jury convicted defendant Randall Zandstra ("Zandstra") of mail fraud and conspiracy to commit mail fraud, in violation of 18 U.S.C. §§ 371, 1341, and 1342. For the reasons set forth below, and subject to the sentencing hearing currently scheduled for 9:30 a.m. on May 1, 2001, Zandstra shall be sentenced to thirty months of incarceration...
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