The following excerpt is from United States v. Kirsch, 903 F.3d 213 (2nd Cir. 2018):
We review the denial of a motion for a judgment of acquittal de novo . United States v. Reyes , 302 F.3d 48, 5253 (2d Cir. 2002). To prevail on a motion for judgment of acquittal, the defendant must demonstrate that "no rational trier of fact could have found the essential elements of the crime charged beyond a reasonable doubt." United States v. McDermott , 245 F.3d 133, 137 (2d Cir. 2001) (internal quotation marks omitted). In evaluating whether a defendant has met this burden, "we consider all of the evidence, both direct and circumstantial, in the light most favorable to the government, crediting every inference that the jury might have drawn in favor of the government." United States v. Velasquez , 271 F.3d 364, 370 (2d Cir. 2001) (internal quotation marks omitted).
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