The following excerpt is from U.S. v. Miller, 4 F.3d 792 (9th Cir. 1993):
We must first determine whether this court has jurisdiction to hear the government's appeal. We do under 18 U.S.C. Sec. 3731, unless the district court's order, as the officers argue, was a judgment of acquittal. "An acquittal based on a ruling that the government's evidence is legally insufficient to sustain a conviction ... may not be appealed." United States v. Baptiste, 832 F.2d 1173, 1174 (9th Cir.1987).
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