The following excerpt is from U.S. v. Jubb, 907 F.2d 155 (9th Cir. 1990):
"Three elements establish a conspiracy under section 371: An agreement to achieve an unlawful objective, an overt act in furtherance of the illegal purpose, and the requisite intent to defraud the United States." United States v. Tuohey, 867 F.2d 534, 537 (9th Cir.1989) (citations omitted). Viewing the evidence in a light most favorable to the government, we find that sufficient evidence did exist to permit a rational trier of fact to find the essential elements of the conspiracy count beyond a reasonable doubt.
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