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U.S. v. Fleming, No. 96-5762 (6th Cir.) (128 F.3d 285) (October 17, 1997) (Judge Gilbert S. Merritt)

Case held that "intended loss" is not an appropriate criterion in cases "in which the total intended loss bore no relation to 'economic reality' . . . because . . . the plan had no chance of success." (Id., at 288).

 

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