Opinion ID: 763283
Heading Depth: 3
Heading Rank: 2

Heading: The evidence is insufficient to support the verdict

Text: 40 For the same reasons that we find the indictment fatally defective, we also find the evidence insufficient to support the verdict under 18 U.S.C. § 1001. As stated above in Part II.A.2, the evidence showed that Gatewood made partial payments to Construction Quality and D & D. The government concedes that he made these two partial payments. Gatewood therefore did not falsely certify that he had made payments to subcontractors, because in fact he had. What he had not done was make full payments to the subcontractors and suppliers. Gatewood, however, never certified that he had done so. 41  '[I]t is incumbent upon the Government to negative any reasonable interpretation that would make the defendant's statement factually correct.'  United States v. Gahagan, 881 F.2d 1380, 1383 (6th Cir.1989) (quoting United States v. Diogo, 320 F.2d 898, 907 (1963)) (bracket in original). We find that Gatewood presented a reasonable interpretation of the certification that the government has failed to rebut. Because Gatewood made payments to two subcontractors as he certified that he had, we find he is not guilty as a matter of law. The evidence is thus insufficient to support the verdict.