Authorities Cited: United States Code 18 U.S.C. § 1344 Supreme Court 540 U.S. 1155 Circuit Courts 59 F.3d 43 72 F.3d 500, 502-503 206 F.3d 634, 637 223 F.3d 320, 322 238 F.3d 780, 783 279 F.3d 372, 382 315 F.3d 614, 616-618 345 F.3d 447, 449 453 F.3d 738, 739 491 F.3d 590, 596 501 F.3d 655, 665-667 Federal Sentencing Guidelines U.S.S.G. §3B1.3