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U.S. v. Gallant, No. 97-10111 (9th Cir.) (136 F.3d 1246) (February 25, 1998) (Judge John T. Jr. Noonan)

Case held that implicit in acceptance of responsibility is an admission of moral wrongdoing, which is satisfied by contrition and remorse - but not by expressions of regret for being caught.

 

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