United States v. Kaczmarski

MEMORANDUM

DALZELL, District Judge.

A jury convicted defendant Jan Kaezmarski and two co-defendants of, inter alia, bank fraud in violation of 18 U.S.C. § 1344. After a sentencing hearing this day, this Memorandum will explain in some detail how we resolved the contested sentencing issue of the amount of “loss” pursuant to U.S.S.G. § 2Fl.l(b)(l).

I. Factual Background 1

Robert Sroka was arrested in April, 1995, in connection with a series of bank frauds and shortly thereafter began cooperating with the Government in an attempt to reduce the sentence he faced. As part of his plea agreement with…