The following excerpt is from USA v. De Jesus, 217 F.3d 638 (9th Cir. 1999):
In reversing the district court, we recognized the general rule that " `a jury's verdict of acquittal does not prevent the sentencing court from considering conduct underlying the acquitted charge, so long as that conduct has been proved by a preponderance of the evidence.' " Id. (quoting United States v. Watts, 519 U.S. 148, 157 (1997)). We nevertheless held that "[g]iven
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