MEMORANDUM OPINION AND ORDER
BUCKLO, District Judge.
John Macchione was convicted by a jury of one count of mail fraud and three counts of tax evasion related to a scheme to defraud Uno-Ven, a company that employed his co-defendant Richard Rice, out of more than a million dollars. I sentenced him to 37 months imprisonment, reflecting an offense level of 21, which was the result of grouping of the mail fraud and tax evasion counts under U.S.S.G. &...
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