United States v. Juanita Dewey

9 F.3d 1554 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Juanita DEWEY, Defendant-Appellant. No. 91-10514. United States Court of Appeals, Ninth Circuit. Argued and Submitted Oct. 5, 1993. Decided Nov. 2, 1993. 1 Before: TANG, TROTT, and FERNANDEZ, Circuit Judges 2 MEMORANDUM * 3 Juanita Dewey appeals her jury conviction and sentence under the Sentencing Guidelines for conspiracy to impede the administration of justice and to file false and fraudulent documents with the Internal Revenue Service (IRS), in violation of 18 U.S.C. § 371 . She contends that the indictment returned against her in Hawaii constituted double jeopardy, that the evidence was insufficient to support her conspiracy conviction, and the district court improperly calculated the loss amount attributable to her under the Sentencing Guidelines. We affirm. A. DOUBLE JEOPARDY 4 In United States v. Lorenzo, 995 F.2d 1448 (9th Cir.1993), cert. denied, No.…