OPINION
MOTLEY, District Judge.
On June 17, 1991, the Government rested its case. After a hearing and arguments of counsel on June 17, 1991, defendant then moved for a judgment of acquittal on all counts pursuant to Fed.R.Crim.P. 29(a). The court orally denied defendant's motions for judgment of acquittal on all counts. On June 13, 1991, the Government moved the court to make its findings pursuant to United States v. Geaney,
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