United States v. Gilbert Fuentes

967 F.2d 593 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. UNITED STATES of America, Plaintiff-Appellee, v. Gilbert FUENTES, Defendant-Appellant. No. 91-50449. United States Court of Appeals, Ninth Circuit. Argued and Submitted June 4, 1992. * Decided June 15, 1992. Before D.W. NELSON, BOOCHEVER and DAVID R. THOMPSON, Circuit Judges. 1 MEMORANDUM ** 2 Gilbert Fuentes appeals his conviction on one count of income tax evasion in violation of 26 U.S.C. § 7201 . Evidence was introduced at trial that Fuentes failed to report a check for $200,000 from his former employer, Michael Parker. Fuentes received this money from Parker in June 1986 after writing Parker a letter detailing numerous financial losses he had incurred as a result of his employment and business ventures with Parker; the stress, anxiety, and loss of "peace of mind" he had suffered; and his knowledge of an illegal kickback scheme in which Parker had participated. Fuentes also failed to report an additional…