United States v. Randall W. Cree

62 F.3d 1426 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Randall W. CREE, Defendant-Appellant. No. 94-10574. United States Court of Appeals, Ninth Circuit. Submitted Aug. 2, 1995. * Decided Aug. 7, 1995. Before: ALARCON, FERNANDEZ, and RYMER, Circuit Judges. 1 MEMORANDUM ** 2 Randall W. Cree appeals his convictions of filing eight false claims against the United States, fraudulently withholding exemption certificates, and attempting to interfere with administration of internal revenue laws, all in violation of 18 U.S.C. 287 and 2(b), 26 U.S.C. 7205(a), 26 U.S.C. 7212(a). We have jurisdiction under 28 U.S.C. Sec. 1291 , and we affirm. 1 3 * Sufficiency of the Evidence 4 Cree contends that the government failed to present sufficient evidence at trial to prove that he acted "knowingly," "willfully" and "corruptly" as required for the crimes of which he was convicted. This contention lacks merit. 5 Because Cree failed to…