United States v. Espinoza-Cano, __ F.3d __, 2006 WL 2255686 (9th Cir. Aug. 8, 2006) (California conviction for grand theft, in violation of Penal Code 487(a), is an aggravated felony theft offense where the police report, incorporated into the criminal complaint by the court, upon stipulation of the parties and admission of the defendant in open court that the facts in the police report constituted the factual basis underlying the guilty plea, indicated that the theft involved personal property, rather than services).