United States v. Thomas Jennings

MEMORANDUM

Defendants Thomas Jennings and David Feuerborn appeal their convictions for tax fraud. We affirm.

The district court denied Defendants’ motion to suppress, which they filed on the first day of trial. The district court’s standing order required that any such motion be filed thirty-five days before trial, so Defendants waived that issue. See Fed. R.Crim.P. 12(e). Defendants did not establish good cause to excuse the waiver. Id.

Defendants allege that the Government withheld or destroyed certain evidence. The district court found that all discovery had been turned over to Defendants in a timely manner. Defendants point to no relevant information or evidence that was different from the evidence they possessed. Thus, their claim fails. See California v. Trombetta, 467 U.S. 479, 489 , 104 S.Ct. 2528 , 81 L.Ed.2d 413 (1984) (requiring defendants to demonstrate the inability to obtain similar evidence by reasonably available means).

Defendants allege that there was insufficient evidence to support their convictions. Willfulness may be inferred from circumstantial evidence of fraudulent intent. United States v. Dearing, 504 F.3d 897, 901 (9th Cir.2007). A rational juror…