Is a federal court's evaluation of the reliability of evidence used for sentencing purposes reviewed for abuse of discretion?

MultiRegion, United States of America

The following excerpt is from U.S. v. Shetty, 130 F.3d 1324 (9th Cir. 1997):

A district court's evaluation of the reliability of evidence used for sentencing purposes is reviewed for an abuse of discretion. United States v. Ponce, 51 F.3d 820, 828 (9th Cir.1995).

B. The Net Worth Method in General

Use of the net worth method is proper where a taxpayer's records do not

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