Matter of Martinez-Recinos, 23 I. & N. Dec. 175 (BIA Oct.
15, 2001) (California conviction for perjury in violation
of California Penal Code § 118(a) constitutes a conviction
for an aggravated felony under INA § 101(a)(43)(S), 8 U.S.C.
§ 1101(a)(43)(S) for immigration purposes).