United States v. Gerald L. Schulman

12 F.3d 1110 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. SCHULMAN, Defendant-Appellant. No. 93-55264. United States Court of Appeals, Ninth Circuit. Submitted Dec. 6, 1993. * Decided Dec. 15, 1993. Before: SNEED, NOONAN and TROTT, Circuit Judges. 1 MEMORANDUM ** 2 Gerald L. Schulman appeals the district court's order denying his motion to vacate, set aside or correct his sentence. Schulman has abused the judicial process by repeating arguments previously rejected by this court. We affirm. 3 Schulman was indicted in 1987 for tax fraud and conspiracy. The district court dismissed the charges because the government could not show that the tax shelter promoted by Schulman was clearly illegal. We reversed the dismissal. United States v. Schulman (Schulman I), 817 F.2d 1355 (9th Cir.1987). We said that "assuming the truth of the allegations in the indictment, the defendant was engaged in promoting a tax scheme, the…