ORDER
GILMORE, District Judge.
Pending before the Court is Defendant Kevin Howard's motion to vacate his convictions based on a change in law after the verdict. (Instrument No. 1247).
I.
On May 31, 2006, a jury returned a guilty verdict against Kevin Howard ("Howard"), the former Chief Financial Officer of the defunct Enron Broadband Services ("EBS") unit, on all five counts charged in the government's Sixth Superseding Indictment...
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