U.S. v. O'Kane, No. 97-3020 (8th Cir.) (155 F.3d 969) (September 9, 1998) (Judge David R. Hansen)
Court rejected a four level departure for "unusual acceptance of responsibility" based on extraordinary restitution, noting that although the defendant made full restitution, a large part consisted of returning goods he had stolen but not yet peddled.
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