Cohen

FOR PUBLICATION

UNITED STATES COURT OF APPEALS

FOR THE NINTH CIRCUIT

UNITED STATES OF AMERICA, 

Plaintiff-Appellee, 06-10145 v.  D.C. No.

LAWRENCE COHEN, CR-04-00119-KJD

Defendant-Appellant. 

UNITED STATES OF AMERICA, 

Plaintiff-Appellee, No. 06-10199 v.  D.C. No.

IRWIN A. SCHIFF, CR-04-00119-KJD

Defendant-Appellant. 

UNITED STATES OF AMERICA,  No. 06-10201 Plaintiff-Appellee, v.  D.C. No.

CR-04-00119-KJD

CYNTHIA NEUN,

OPINION

Defendant-Appellant.  Appeal from the United States District Court for the District of Nevada Kent J. Dawson, District Judge, Presiding

Argued and Submitted November 5, 2007—San Francisco, California

Filed December 26, 2007 16705 16706 UNITED STATES v. COHEN Before: Sidney R. Thomas, Richard C. Tallman, and Sandra S. Ikuta, Circuit Judges.

Opinion by Judge Tallman UNITED STATES v. COHEN 16709

COUNSEL

Chad A. Bowers (argued), Las Vegas, Nevada, for appellant Lawrence Cohen.

Michael V. Cristalli…