United States v. Elias Robles

24 F.3d 251 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Elias ROBLES, Defendant-Appellant. No. CR 92-10218. United States Court of Appeals, Ninth Circuit. Submitted Feb. 11, 1994. * Decided May 12, 1994. 1 Before: ALARCON and FERNANDEZ, Circuit Judges, and HILL, District Judge. ** 2 MEMORANDUM *** 3 Elias Robles was convicted of federal income tax violations under 2 U.S.C. Sec. 7206 (1). The conviction was based on the net worth theory which contrasts opening and closing net worth. Robles offered no evidence in his behalf at the trial. 4 He appeals his conviction on two grounds: 1) the government's failure to investigate leads that might establish the existence of a cash hoard (which he now says he had at the beginning of the taxable period) required a judgment of acquittal despite the strength of the evidence affirmatively offered by the government; and 2) the trial court committed prejudicial error in misstating a date…