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U.S. v. Conde, No. 98-1364 (2nd Cir.) (178 F.3d 616) (June 2, 1999) (Judge Amalya Lyle Kearse)

Citing the Fourth Circuit's decision in U.S. v. Ivester, 75 F.3d 182, 184 (4th Cir. 1996), the Court emphasized that the disclosure obligations under ther safety-valve provision are different than under the acceptance of responsibility provisions, because "§ 3553(f)(5) requires more than accepting responsibility for one's own acts.".

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