``So the quants at Dealbreaker Labs have refined the chart a bit to reflect not only the two main "official" variables that affect insider trading sentences -- amount of money and whether you went to trial -- but also the most important unofficial variable, which is: who is the particular person sentencing you? Turns out that, for instance, Gupta's judge, Jed Rakoff, is an equal-opportunity non-fan of the financial industry and its regulators, who in sentencing Gupta "criticized the advisory federal sentencing guidelines, deriding them as `the mirage of something that can be obtained with arithmetic certainty.'"''

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