- 70 -                                         
               Thirdly, Judge Beghe's concurrence relies on the analysis of           
          equitable recoupment in Justice Stevens' dissent in United States           
          v. Dalm, 494 U.S. 596, 612-623 (1990).  Although much                       
          understanding may be gleaned from a distinguished jurist's                  
          dissent, the fact remains that the dissent is what the Supreme              
          Court's majority rejected.                                                  
               COHEN and WHALEN, JJ. agree with this dissent.                         
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