United States v. Bernard J. Atkinson

990 F.2d 1261 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Bernard J. ATKINSON, Defendant-Appellant. No. 92-50006. United States Court of Appeals, Ninth Circuit. Argued and Submitted Aug. 19, 1992. Submission Withdrawn Dec. 31, 1992. Re-Submitted April 5, 1993. Decided April 7, 1993. 1 Before TANG and HALL, Circuit Judges, and WALKER, District Judge. * 2 MEMORANDUM ** 3 Bernard J. Atkinson appeals his conviction for personal income tax evasion and corporate income tax fraud under 26 U.S.C. §§ 7201 and 7206(1). We here decide all issues not decided in the published opinion filed in this case. 4 * Atkinson contends that because the government's case was comprised mostly of stipulations, the verdict should be reviewed de novo. He bases his argument on Braxton v. United States, 111 S.Ct. 1854 (1991). The facts and reasoning of Braxton are not applicable to Atkinson's case for two reasons. First, the case against…