The following excerpt is from U.S. v. Reese, 2 F.3d 870 (9th Cir. 1993):
In any event, the government argues persuasively that the district court implicitly made the findings appellants seek to require, since otherwise the court would not have adopted the PSRs' recommendations. See United States v. Rosales, 917 F.2d 1220, 1222 (9th Cir.1990) (district court satisfies requirement that all disputed matters be resolved on the record by adopting conclusions in PSR). Appellants, meanwhile, having failed to raise the matter in timely fashion, now simply speculate that the district court may not have read the Application Note, or may have failed to understand what it required of the court. We will not indulge such speculation. 30
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