Minter

MEMORANDUM *

Appellant Bruce Minter appeals his conviction and sentence for bankruptcy fraud and appeals the district court’s imposition of restitution. These convictions stem from a bankruptcy proceeding filed in late 1997 and Minter’s fraudulent business dealings with various parties around this time. We have jurisdiction pursuant to 28 U.S.C. § 1291 . In this disposition, we will address the sufficiency of evidence issues and the denial of a new trial. We defer Minter’s challenges to his sentence and restitution order pending completion of supplemental briefing on Blakely v. Washington, — U.S. —, 124 S.Ct. 2531 , 159 L.Ed.2d 403 (2004). We affirm with respect to the sufficiency of the evidence and denial of new trial.

I. Sufficiency of Evidence as to Counts Eight and Nine

Title 18 U.S.C. § 152 (1) proscribes “knowingly and fraudulently concealing] from a custodian, trustee, ... or, in connection with a case under title 11, from creditors or the United States Trustee, any property belonging to the estate of a debtor.” The debtor’s estate includes assets held at the time of the petition, as well as those acquired post-petition. See 11 U.S.C. §§ 541 , 1306. On appeal, Minter…