United States Second Circuit

Taxes owed to a government constitute "property" in its hands within the meaning of the federal mail and wire fraud statutes. Since the common law revenue rule does not bar prosecutions for defrauding foreign governments of taxes, prisoner's ineffective assistance of counsel claim is unavailing.

Appellate Information

• Decided 01/26/2004
• Published 01/26/2004

Judges

• KATZMANN, Circuit Judge., Before:  McLAUGHLIN and KATZMANN, Circuit Judges SCHEINDLIN, District Judge

Court

• United States Second Circuit

Counsel

• For Appellant:
  
• Bruce R. Bryan, Syracuse, NY, for Petitioner-Appellant John Fountain.


• For Appellees:
  
• Elizabeth S. Riker, Assistant United States Attorney, for Glenn T. Suddaby, United States Attorney for the Northern District of New York, for Respondent-Appellee the United States of America.