United States v. Matthew Yip

CARDAMONE, Circuit Judge:

Matthew Yip appeals from a judgment entered on May 5,1989 in the United States District Court for the Eastern District of New York (Costantino, J.), convicting him, after a jury trial, of 14 counts of mail fraud in violation of 18 U.S.C. § 1341 (1988), and 59 counts of depriving the United States of lawful duty payments in violation of 18 U.S.C. § 542 (1988). On appeal he contends, inter alia, there was insufficient evidence to support the § 1341 mail fraud convictions, and that the importation of goods using non-fraudulent invoices, followed by the failure to pay…