U.S. v. Haddock, No. 93-3034 (10th Cir.) (12 F.3d 950) (December 13, 1993) (Judge Stephen H. Anderson)
The Court held that the sentencing enhancements under U.S.S.G. § 2F1.1 are "only for loss to the victims, not for gain to the defendants. The defendant's gain may be used only as an 'alternative estimate' of that loss; it may not support an enhancement on its own if there is …
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