ORDER OF ACQUITTAL
SPIEGEL, District Judge.
Mr. Howard was charged in a one count indictment with theft of government funds in violation of 18 U.S.C. § 641. The trial in this matter commenced on March 25, 1992. At trial, the parties stipulated to the following: (1) Jerold Howard's mother, Hazel Pegan, is a resident of the Madeira Nursing Home; (2) Mr. Howard agreed to be responsible for Mrs. Pegan's expenses at the nursing home; (3) Mrs. Pegan receives...
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