United States v. Yusuf

SMITH, NYGAARD and ROTH, Circuit Judges.

OPINION

(June 17, 2008)

The government has appealed the District Court’s pre-trial order, dismissing from the indictment various counts and allegations based on international money laundering. The narrow issue on appeal is whether unpaid taxes, which were unlawfully disguised and retained by means of the filing of false tax returns through the U.S. mail, are “proceeds” of mail fraud for purposes of sufficiently stating a money laundering offense under the federal, international money laundering statute, 18 U.S.C. § 1956(a)(2). We hold that such unpaid…