The following excerpt is from U.S. v. Suleiman, 208 F.3d 32 (2nd Cir. 2000):
2J1.3(c)(1)). By treating a defendant convicted of perjury "in respect to" a criminal offense as ifhe were convicted as an accessory after-the-fact to that criminal offense, section 2J1.3(c)(1) increases a defendant's sentence for perjury by roughly the same degree as the degree of seriousness of the criminal offense "in respect to" which the defendant committed perjury (up to the statutory maximum). SeeUnited States v. Conley, 186 F.3d 7, 25 (1st Cir. 1999) (noting that "the purpose of the cross-reference in ... the perjury ... guideline[] is to measure the gravity" of that offense).
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