United States v. Juan Gerardo Rojas

CHAMBERS, Circuit Judge:

This case presents two primary issues— whether a government appeal in a criminal case from a district court’s granting of a defendant’s motion for judgment of acquittal under Fed.R.Crim.P. 29(c), which overturns the jury’s verdict of guilty, is barred by the Double Jeopardy Clause; and, if not, whether the district court’s favorable ruling on such motion was proper. We answer both questions in the negative in this case and therefore reverse.

Defendant, a qualified tax preparer, was indicted along with two other co-defendants for 1 count of conspiracy, in violation of 18…