The following excerpt is from U.S. v. Borrego, 388 F.3d 66 (2nd Cir. 2004):
Shuster relied in part on our reasoning in United States v. Bermingham, 855 F.2d 925 (2d Cir.1988), an early Guidelines case. In Bermingham, the defendant contended that his offense level should be level four, whereas the government argued for six. The sentencing court resolved the dispute
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