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Defendant-appellant Roger Cousineau, Sr. appeals from a judgment of conviction entered on June 13, 1990 in the United States District Court for the District of Vermont (Coffrin, J.), following his plea of guilty to one count of conspiracy to distribute cocaine, in violation of 21 U.S.C. § 846 (1988), and one count of possession of a machine gun which had not been registered in the National Firearm Registry, in violation of 26 U.S.C. §§ 5845, 5861(d), and 5871 (1988). The judgment included a sentence to terms of 235 months imprisonment on the conspiracy count and 120 months on the firearm count, to be served concurrently. On appeal, Cousineau contends that the district court erred by including quantities of cocaine not relevant to the conspiracy in its calculation of his base offense level under the Sentencing Guidelines. He also argues that the district court improperly "double-counted" these amounts in making its determination by attributing to him the same cocaine that he had both purchased and later sold. Finally, Cousineau claims that the district court erred by failing to reduce his sentence two levels under section 3E1.1 of the Sentencing Guidelines for his acceptance of responsibility.

We hold that the district court correctly calculated Cousineau's base offense level and properly denied him a two level reduction for acceptance of responsibility. Accordingly, we affirm the judgment of the district court.


929 F.2d 64 (1991)

UNITED STATES of America, Appellee,


Roger COUSINEAU, Sr., Defendant-Appellant.

No. 533, Docket 90-1400. United States Court of Appeals, Second Circuit.

Argued November 16, 1990. Decided March 26, 1991.

New York Law School location: File #1108, Box #127