No. 95-50309.

108 F.3d 1041 (1997)

UNITED STATES of America, Plaintiff-Appellee, v. Jeffrey Jay RUTGARD, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided March 6, 1997.

Attorney(s) appearing for the Case

Charles M. Sevilla, Cleary & Sevilla, San Diego, CA, for defendant-appellant.

Bruce R. Castetter, Stephen P. Clark, and Carol C. Lam, Assistant United States Attorneys, San Diego, CA, for plaintiff-appellee.

William F. Gutierrez, Kenney & Markowitz, San Francisco, CA, and Andrew Schlafly, New York City, for amicus Association of American Physicians and Surgeons, Inc.

Before: GOODWIN, WIGGINS, and NOONAN, Circuit Judges.

NOONAN, Circuit Judge.

Jeffrey Jay Rutgard appeals his conviction of numerous counts of mail fraud on, and false claims to, Medicare, of counts of mail fraud on other insurers, and of transactions in money derived from the frauds. He appeals as well a judgment of forfeiture. He also appeals his sentence, challenging the enhancements and the calculation of loss that led to the imposition of a sentence of 11¼ years and an order of restitution of over $16 million...

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