United States v. Jay Arnold Rode, United States of America v. Judith A. Rode, United States of America v. Jill Ann Smith

15 F.3d 1094 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Jay Arnold RODE, Defendant-Appellant. UNITED STATES of America, Plaintiff-Appellee v. Judith A. RODE, Defendant-Appellants. UNITED STATES of America, Plaintiff-Appellee v. Jill Ann SMITH, Defendant-Appellant. Nos. 92-10134, 92-10561, 92-10563 and 92-10565. United States Court of Appeals, Ninth Circuit. Submitted Jan. 13, 1994. * Decided Feb. 2, 1994. 1 Before: SCHROEDER and NOONAN, Circuit Judges; JONES, District Judge ** . 2 MEMORANDUM *** 3 Jay Arnold Rode (Jay) and Judith A. Rode (Judith), and their daughter, Jill Ann Smith (Jill), appeal (1) their convictions for conspiracy to defraud the government and tax fraud, and (2) their motion to dismiss on double jeopardy grounds. We affirm. BACKGROUND 4 On September 4, 1991, a federal grand jury returned a six-count indictment against Jay, Judith and Jill. All three were charged with conspiring to defraud the…