United States v. Gerald L. Rogers

8 F.3d 33 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Gerald L. ROGERS, Defendant-Appellant. No. 90-50184. United States Court of Appeals, Ninth Circuit. Argued and Submitted June 8, 1993. Decided Oct. 4, 1993. Before: FLETCHER, POOLE and THOMPSON, Circuit Judges. 1 MEMORANDUM * 2 Gerald Rogers appeals twenty-nine mail and tax fraud convictions. We affirm Rogers' convictions, vacate his sentence, and remand for resentencing. I. 3 Rogers argues that the evidence was insufficient to support his convictions. In assessing such a claim, we consider whether, "reviewing the evidence in the light most favorable to the prosecution, any rational trier of fact could have found the essential elements of the crime beyond a reasonable doubt." United States v. Bishop, 959 F.2d 820, 829 (9th Cir.1992) (quotation omitted). 4 Here, both Rogers' tax convictions and his mail fraud convictions were supported by sufficient evidence. A. The…