§1344

Petitioner pleaded guilty to two of those counts pursuant to a plea agreement he signed on February 8, 2016. The U.S. District Court for the District of Kansas sentenced petitioner to a prison term of 15 months followed by two years of supervised release. Petitioner’s plea agreement required him to pay restitution of $135,560.12 to PC

1344 (bank fraud) and 26 U.S.C. sec. 7201 (income tax evasion). The U.S. Attorney further charged petitioner in the superseding 2Petitioner concedes all the determinations in the notice of deficiency. - 3 - information as follows: 1. From on or about April 8, 1991 through April 11, 1991, at Chicago * * * defendant JAMES E. WELLS knowingly and

1344 (1994), before beginning the residential project on the wetland portion of the land. L did not apply for a permit in 1989, and L did not sell or abandon the property. The land remains zoned for agricultural use. L claimed a loss deduction under sec. 165, I.R.C., in 1989 for the decrease in property value of the land based on its inability

In 1987, the Corps published a manual defining protected wetlands, Federal Manual for Identifying and Delineating Jurisdictional Wetlands (1987 manual). The Norfolk division of the Corps, which has local oversight of the Chesapeake, Virginia, area, followed the 1987 manual to identify wetlands and to process section 404 permit applicatio

The version of 18 U.S.C. sec. 1344 that was in effect at the time petitioner deposited the worthless checks provided as follows: Whoever knowingly executes, or attempts to execute, a scheme or artifice-- - 11 - (1) to defraud a financial institution; or (2) to obtain any of the moneys, funds, credits, assets, securities, or other proper