United States v. John Charles Marsanico

996 F.2d 1229 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. UNITED STATES of America, Plaintiff-Appellee, v. John Charles MARSANICO, Defendant-Appellant. No. 92-30426. United States Court of Appeals, Ninth Circuit. Submitted June 8, 1993. * Decided June 17, 1993. Before: CANBY, FERNANDEZ, and T.G. NELSON, Circuit Judges. 1 MEMORANDUM ** 2 Appellant challenges the district court's imposition of a two level enhancement for use of a special skill pursuant to U.S.S.G. § 3B1.3 and its denial of a two level reduction for acceptance of responsibility pursuant to U.S.S.G. § 3E1.1. We affirm. I. FACTS AND PRIOR PROCEEDINGS 3 Appellant was employed as an accountant at three banks in New York for over ten years. By his own statement, the appellant was involved in trusts, investments, retirement funds, and pensions funds. Appellant never received a degree in accounting, nor is he certified or licensed in the field. He did, however, finish three and one half years of…