United States v. Charles Joseph McGuirk

29 F.3d 636 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Charles Joseph McGUIRK, Defendant-Appellant. No. 93-50680. United States Court of Appeals, Ninth Circuit. Submitted May 6, 1994. * Decided June 8, 1994. 1 Before: BROWNING and FLETCHER, Circuit Judges, and FITZGERALD, ** Senior District Judge. 2 MEMORANDUM *** 3 Charles Joseph McGuirk appeals that part of his sentence requiring payment of restitution for violating 18 USC Sec. 1341 (mail fraud) and 26 USC Sec. 7206 (1) (subscribing to a false tax return). In his appeal McGuirk claims that the district court erred in ordering McGuirk to repay $56,090 in restitution to his former employer. I. 4 In November 1986, McGuirk was hired by Diamond Benefits Life Insurance Company ("DBLIC") to be their Director of Marketing. 1 In 1988 McGuirk devised a scheme wherein when DBLIC sold a block of business, to Ruben Helm Insurance Services ("RHIS"), and RHIS paid royalties to…