Reimer

MEMORANDUM **

Steven Reimer appeals his conviction on eight counts of mail fraud, two counts of interstate transportation of money obtained by fraud, and one count of conspiracy. We reverse Reimer’s convictions and hold that viewing the evidence in the light most favorable to the government, no “rational trier of fact could have found the essential elements of the crime[s] beyond a reasonable doubt,” Jackson v. Virginia, 443 U.S. 307, 319 , 99 S.Ct. 2781 , 61 L.Ed.2d 560 (1979).

Reimer was an employee of Churchill Companies, Inc., an investment company. The government indicted Reimer along with Clifford Tadema, the president of Churchill, and James Jensen, the president of JJJ Electronics, Inc., a company in which Churchill encouraged its clients to invest. In its indictment, the government charged that Reimer, Tadema, Jensen, and others had committed mail fraud, in violation of 18 U.S.C. § 1341 ; wire fraud, in violation of 18 U.S.C. § 1343 ; interstate transportation of money obtained by fraud, in violation of 18 U.S.C. § 2314 ; and conspiracy to defraud, in violation of 18 U.S.C. § 371 . Tadema and Jensen entered into plea bargains with the government and testified on the…