The following excerpt is from U.S. v. Ford, 632 F.2d 1354 (9th Cir. 1980):
4 In Andreen we concluded that cases, such as United States v. Belt, 574 F.2d 1234 (5th Cir. 1978), construing 29 U.S.C. section 501, are applicable to section 664. At 1242.
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