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U.S. v. Stockheimer, No. 97-1939 (7th Cir.) (157 F.3d 1082) (September 28, 1998) (Judge Richard D. Cudahy)

The Court acknowledged that some Circuits have taken the position that an intended loss is not the appropriate criterion in cases "in which the total economic loss bore no relation to 'ecomomic reality' . . . because . . . the plan had no chance of success." U.S. v. Fleming, ...

 

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