Maria Ann Dior (defendant) was indicted with three counts arising out of her smuggling fur coats into the United States. The third count was for knowingly transporting stolen merchandise with a value of $5,000 or more in interstate commerce. Dior’s trial took place in Seattle, Washington, not far from the Canadian border. The prosecution submitted into evidence price tags for the coats showing they were priced at $13,690 in Canadian dollars. No evidence was submitted regarding the exchange rate between Canadian and American dollars. The jury found Dior guilty of the third count and another count. Dior moved for a new trial or for judgment of acquittal. The trial court entered a judgment of acquittal on the third count because the only evidence of the coats’ value was in Canadian dollars. The court reasoned that because there was no evidence of the exchange rate for Canadian to American dollars at the time, the jury could not have found beyond a reasonable doubt that the value of the fur coats was more than $5,000. The government appealed.