Legal Opinion
United States v. Richard M. Hirschfeld
Court of Appeals for the Fourth Circuit
Decided October 29, 1992No. 91-5046PublishedCited by 26 opinions
1Opinion of the Court
OPINION
NIEMEYER, Circuit Judge:
Richard M. Hirsehfeld, a lawyer, was convicted of conspiracy to defraud the IRS in violation of 18 U.S.C. § 371 (Count I of the indictment against him), conspiracy to defraud the SEC in violation of 18 U.S.C. § 371 (Count II), and aiding in the preparation of his fraudulent income tax return for 1984 in violation of 26 U.S.C. § 7206(2) (Count III). The convictions are based on a complex series of financial transactions, controlled and manipulated by Hirsehfeld to create for his benefit significant tax losses and to provide him with cash flow from the illegal…
2Cases cited10 opinions
- Cheek v. United StatesSupreme Court of the United States · 1991
- United States v. BishopSupreme Court of the United States · 1973
- United States v. Charles T. Walsh and Bowe, Walsh & AssociatesCourt of Appeals for the Second Circuit · 1983
- United States v. LaRoucheCourt of Appeals for the Fourth Circuit · 1990
- United States v. Richard Lee FowlerCourt of Appeals for the Fourth Circuit · 1991
5 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- United States v. DaleCourt of Appeals for the D.C. Circuit · 1993
- United States v. John Wayne Cardwell, United States of America v. Leo HinsonCourt of Appeals for the Fourth Circuit · 2005
- United States v. Tavon MouzoneCourt of Appeals for the Fourth Circuit · 2012
- United States v. Joseph M. PalombaCourt of Appeals for the Ninth Circuit · 1994
- United States v. Norma Moore, E. James Holmes, Fred Rodriguez, and Betty FlorezCourt of Appeals for the Fifth Circuit · 1993
21 more not listed; retrieve them via the Exa API.