The following excerpt is from U.S. v. Thomas, 57 F.3d 1078 (9th Cir. 1995):
We review for clear error a district court's factual finding that a defendant has not accepted responsibility for his criminal conduct. United States v. Rutledge, 28 F.3d 998, 1000 (9th Cir.1994), cert. denied, 115 S.Ct. 1161 (1995).
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