Ds (husband (H) and wife (W)) had been indicted by a grand jury on seventeen counts of conspiracy to defraud, wire fraud, and major fraud against the United States, alleging the creation of a sham contracting operation which led to $6,445,370 in ill-gotten gains, half of which went to Ds, and all of which were stolen from the taxpayers. A jury convicted Ds on all counts beyond a reasonable doubt. The jury's verdict was supported by overwhelmingly sufficient evidence (some of it being uncontested) of lies, deceit, obfuscation and fiduciary misfeasance, malfeasance and nonfeasance. The advisory sentencing guidelines called for incarceration of H for 108 to 135 months and W for 70 to 87 months Ds are both 64 years of age. They wed in January of 1966, have remained married for forty-seven years, and have raised three children together. In August of 2004, H was involved in an airplane crash. As a consequence of the crash, H has complete paralysis and constant nerve pain in his right leg, partial paralysis in his left leg, severe osteoporosis in his lower extremities, poor circulation, and poor temperature regulation. H is confined to a wheelchair 99% of the time. W 'lives to take care of H.'