United States v. Noel Benjamin Girard, United States of America v. David Hillenbrand

98 F.3d 1347 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel.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. Noel Benjamin GIRARD, Defendant-Appellant. UNITED STATES of America, Plaintiff-Appellee, v. David HILLENBRAND, Defendant-Appellant. No. 95-10477, 95-10502. United States Court of Appeals, Ninth Circuit. Argued and Submitted Oct. 7, 1996. Decided Oct. 11, 1996. Before: WOOD, * SCHROEDER and HALL, Circuit Judges. 1 MEMORANDUM ** 2 In these consolidated cases, Noel Girard and David Hillenbrand appeal their convictions, which followed a bench trial, for assisting in the preparation of false and fraudulent tax returns in violation of 26 U.S.C. § 7206 (2). Both appellants claim the evidence was insufficient. Girard also contends that the district court abused its discretion by declining to hear evidence proffered to impeach a government witness. We have jurisdiction under 28 U.S.C. § 1291 , and we affirm. 3 We uphold a conviction if, viewing the evidence in the…