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U.S. v. KIRKLAND

No. 91-7958.

985 F.2d 535 (1993)

UNITED STATES of America, Plaintiff-Appellee, v. Rex Allen KIRKLAND, Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

March 9, 1993.

Attorney(s) appearing for the Case

Floyd C. Enfinger, Jr., Montrose, AL, for defendant-appellant.

J.B. Sessions, III, U.S. Atty., Richard W. Moore, Asst. U.S. Atty., Mobile, AL, for plaintiff-appellee.

Before COX and DUBINA, Circuit Judges, and GODBOLD, Senior Circuit Judge.

DUBINA, Circuit Judge:

This appeal presents the following question: Is an investigation conducted by a bank's own auditors an "official investigation" within the meaning of United States Sentencing Guideline ("U.S.S.G.") section 3C1.1? Not only is this question one of first impression in this circuit, but research fails to disclose any cases from other circuits that have addressed it.

The appellant, Rex Allen Kirkland ("Kirkland"), was charged in a one-count...

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