§1343

143 cases·23 followed·1 distinguished·3 questioned·18 overruled·98 cited16% support

Statute text not available for this section.

143 Citing Cases

QUEST. Douglas E. Hampton, Petitioner T.C. Memo. 2025-32 · 2025

§ 1366(a) (providing that an S corporation shareholder shall take into account his pro rata share of, among other things, the corporation’s loss for the tax year).13 Even if we assume that HCM was entitled to claim a deduction for the asset seizures (a question we need not decide here), Mr.

§ 1343 (defining wire fraud as 21 [*21] scheming to defraud or obtain money by false or fraudulent pretenses, representations, or promises by wire services). He was sentenced to over 17 years’ imprisonment and ordered to pay criminal restitution of $5,307,688. Hutcheson, No. CR-12-0093. DOL also filed a complaint against Mr. Hutcheson in district

§ 1343, for wiring a $39,989 premium to a life insurance company in a scheme to defraud it and collect $20 million in life insurance proceeds; • One count of soliciting another to commit a crime of violence under 18 U.S.C. § 373(a); • One count of use of interstate commerce facilities with the intent to commit murder-for-hire under 18 U.S.C. § 1958

Mehlek Dawveed, Petitioner T.C. Memo. 2023-28 · 2023

§ 1343 (wire fraud). The U.S. District Court for the Dis- trict of Maryland entered judgment on his plea and sentenced him to 36 months in prison, followed by three years of supervised release. Dawveed (order dated June 4, 2018). As a separate component of the sentence, the District Court ordered, pursuant to 18 U.S.C. § 3663(a)(3), that petitioner

1343; 1 count offinancial institution money laundering under 18 U.S.C. sec. 1957; 2 counts offalse statements to a bank under 18 U.S.C. sec. 1014; 1 count oftheft ofhealthcare funds under 18 U.S.C. sec. 669; and 3 counts oftax evasion under section 7201. Count 20 ofthe indictment (for tax evasion under section 7201) states, in pertinent part:

Ronald S. & Judy A. Mills, Petitioner T.C. Memo. 2013-4 · 2013

1343 and one count ofwillfully causing another to commit wire fraud under 18 U.S.C. sec. 2(b). On March 18, 2010, as part ofan amended plea agreement, Mr. Sandlin agreed not to prepare Federal tax returns, represent people before the IRS, or hold himselfout as an enrolled agent. The trial went forward withoutMr. Sandlin and was held in Los Ang

Michael S. Silver, Petitioner T.C. Memo. 2008-252 · 2008

section 1343) and two counts for willful failure to file income tax returns (in violation of section 7203) . In August 1997 petitioner was disbarred by the Maryland State Bar . - 5 - Petitioner entered a plea of guilty in an agreement reached on November 7, 1997, to one count of wire fraud and one count of willful failure to file an income tax ret

Stephen S. Wang, Jr., Petitioner T.C. Memo. 1998-389 · 1998

1343, and securities fraud, 15 U.S.C. secs. 78j(b) and 78ff and 17 C.F.R. sec. 240.10b-5. United States v. Wang, docket No. 88 Commissioner. 0615 (KTD) (S.D.N.Y.). It was alleged that petitioner had taken or stolen confidential business information from Morgan Stanley and its clients. The information contained the names of 5 companies about wh

Kenneth A. Weiner, Petitioner T.C. Memo. 1997-387 · 1997

§1343, mail fraud under 18 U.S.C. §1343, interstate transportation of property taken by fraud under 18 U.S.C. §2314, conspiracy to defraud the United States under 18 U.S.C. §371, and filing false income tax returns under 26 U.S.C. §7206(1) for the years 1984 and 1985 * * *. * * * * * * * 6. The petitioner's objective [in conducting the investment s

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