United States v. Cecil T. Riggen

51 F.3d 283 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Cecil T. RIGGEN, Defendant/Appellant. No. 94-10191. United States Court of Appeals, Ninth Circuit. Argued & Submitted March 17, 1995. * Decided March 29, 1995. Before: GOODWIN, CANBY, and T.G. NELSON, Circuit Judges. 1 MEMORANDUM ** 2 Riggen challenges his convictions for tax evasion and filing false tax returns in violation of 26 U.S.C. Secs. 7201 and 7206. He argues there was insufficient evidence to support the convictions. We disagree. 1. 1989 Tax Return 3 Pursuant to the specific items method of proof, see United States v. Marabelles, 724 F.2d 1374 , 1377 n. 1 (9th Cir.1984) (describing specific items method of proof), the Government produced sufficient evidence that Riggen "doubled-accounted" $50,000 from the second and third mortgages on the Sunkist property. IRS agents Hicok and Oertel's testimony established that Riggen deposited the $50,000 in mortgage…