Sunday, December 22, 2013

United States v. Goldberg case brief

United States v. Goldberg case brief summary
105 F.3d 770 (1st Cir. 1997)


CASE SYNOPSIS
Defendant appealed his conviction in the United States District Court for the District of Massachusetts of conspiracy to defraud the IRS under 18 U.S.C.S. § 371 and of aiding and assisting the filing of false income tax returns under 26 U.S.C.S. § 7206(2).

CASE FACTS
Defendant challenged his conviction of conspiracy to defraud the IRS under 18 U.S.C.S. § 371 and of aiding and assisting the filing of false income tax returns under 26 U.S.C.S. § 7206(2).

DISCUSSION

  • On appeal, the court affirmed his conviction, holding that although there was no evidence that defendant discussed the filing of false tax returns with other conspirators, the complexity and duration of the scheme permitted the inference that defendant was engaged in a conspiracy. 
  • Defendant made a claim of selective prosecution and alleged that a prosecutor during a preindictment meeting stated that defendant should not have won his fight with the secretary of transportation. 
  • The court ruled that defendant's claim of selective prosecution was quite weak and that the rather modest evidence of wrongful motive melted away, leaving only a single dispute. 
  • The court further ruled that defendant's role in the conspiracy was sufficient to support the district court's sentencing enhancement of four levels.

CONCLUSION
The court affirmed defendant's conviction of conspiracy to defraud the IRS. The court found that the district court did not abuse its discretion in denying defendant a hearing on his selective prosecution claim and in sentencing defendant.

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