MEMORANDUM ORDER
JOSEPH N. LAPLANTE, District Judge.
This case involves the application of § 3B1.3 of the United States Sentencing Guidelines, specifically, whether § 3B1.3 requires the defendant be in a position of trust vis-a-vis his or her victim. Defendant Paul Wilson, a former employee of Goss International Americas, Inc. ("Goss"), pleaded guilty to three counts of wire fraud in violation of 18 U.S.C. § 1343. In its Presentence...
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