KATZMANN, Circuit Judge:
This case calls on us to decide when a "conviction" occurs for purposes of the naturalization provisions of the Immigration and Nationality Act (INA), 8 U.S.C. § 1101(f)(8) (as amended by the Immigration Act of 1990, Pub.L. 101-649, Title V, 104 Stat. 4978, 5051 (Nov. 29, 1990)). The petitioner-appellant, Manuel Puello, appeals from a decision of the United States District Court for the Southern District of New York (John F. Keenan, ...
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