United States of America, Appellee/cross-Appellant v. Howard Broderson, Defendant-Appellant/cross-Appellee
Court of Appeals for the Second Circuit
1Opinion of the Court
WINTER, Circuit Judge:
Howard Broderson appeals from the sentence imposed by Judge Mishler after a jury convicted Broderson of twenty-two counts involving fraudulent conduct directed at the United States government. Broderson challenges: (i) the enhancement of his offense level by two levels based on a determination that he had abused a “position of trust” with the victim of the fraud, see U.S.S.G. § 3B1.3; (ii) the use of the 1993 Guidelines Manual instead of the 1988 Manual in determining his sentence; and (iii) the enhancement of his offense level by twelve levels based on a finding that…
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