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Submitted: November 20, 2009

Before MURPHY, SMITH and BENTON, Circuit Judges.

A jury found James F. Boesen, Jr. guilty of a conspiracy to commit health care fraud and 82 specific counts of health care fraud. Boesen made a Rule 29 motion for judgment of acquittal, which the district court granted. The government appealed. This court reversed the grant of Boesen’s Rule 29 motion. United States v. Boesen, 491 F.3d 852, 858 (8th Cir. 2007). Boesen filed a Rule 33 motion for a new trial.*fn1 The district court ruled that Boesen’s motion for a new trial was untimely and that the delay in filing it was not due to excusable neglect. Boesen now appeals. Having jurisdiction under 28 U.S.C. § 1291, this court affirms.

 
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