United States Fourth Circuit
US v. PASQUANTINO, 01-4463, 01-4464, 01-4465
The common law revenue rule does not preclude prosecution under the wire fraud statute for use of interstate wires for the purpose of executing a scheme to defraud a foreign sovereign of its property rights in accrued tax revenue.
Appellate Information
- Decided 07/18/2003
- Published 07/18/2003
Judges
- Before WILKINS, Chief Judge, WIDENER, WILKINSON, NIEMEYER, WILLIAMS, MICHAEL, TRAXLER, KING, GREGORY, and SHEDD, Circuit Judges, and HAMILTON, Senior Circuit Judge.
Court
- United States Fourth Circuit
Counsel
- For Appellees:
- ARGUED:Bruce Robert Bryan, Syracuse, New York; Jensen Egerton Barber, Jensen E. Barber & Associates, Washington, D.C.; Isaac Joe, Jr., Baltimore, Maryland, for Appellants. Gregory Welsh, First Assistant United States Attorney, Baltimore, Maryland, for Appellee. ON BRIEF: Michael J. McCarthy, Bowie, Maryland, for Appellant Carl Pasquantino. Thomas M. DiBiagio, United States Attorney, Baltimore, Maryland, for Appellee.