United States v. John Rainwater

9 F.3d 1555 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. John RAINWATER, Defendant-Appellant. No. 92-10544. United States Court of Appeals, Ninth Circuit. Submitted Sept. 2, 1993. * Decided Oct. 22, 1993. Before: REAVLEY, ** PREGERSON, and FERNANDEZ, Circuit Judges. 1 MEMORANDUM *** 2 John Rainwater paid his employees in cash without reporting those wages or paying the government income and social security taxes due. By subterfuge he made checks out to his employee Storm and maintained that it was Storm's employees to be paid. Storm merely cashed the checks, retained 6% and returned the cash to Rainwater. Rainwater's checks, 129 of them, were made for less than $10,000 each. He was convicted of filing false payroll tax returns, failing to pay the taxes due, conspiracy to impair the tax collection, and transaction structuring. We affirm. 3 Rainwater's chief complaint here is the introduction into evidence of exhibit 79.…