The following excerpt is from U.S. v. Benjamin, 127 F.3d 1107 (9th Cir. 1997):
The district court may also consider the timeliness of the defendant's conduct in manifesting the acceptance of responsibility. U.S.S.G. 3E1.1 cmt. n. 1(h). Although conviction by trial does not automatically preclude a defendant from consideration for a downward adjustment, id. 3E1.1 cmt. n. 2, we have held that "this exception only applies to a defendant who contests some issue other than his factual guilt at trial." United States v. Davis, 36 F.3d 1424, 1435 (9th Cir.1994), cert. denied 513 U.S. 1171 (1995).
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