Legal Opinion
United States v. Patricia S. Caldwell
Court of Appeals for the Ninth Circuit
Decided March 18, 1993No. 91-30131PublishedCited by 49 opinions
1Opinion of the Court
KOZINSKI, Circuit Judge:
We consider whether conspiring to make the government’s job harder is, without more, a federal crime.
I
Patricia Caldwell was a bookkeeper for the Northwest Community Exchange. The Exchange was a “warehouse bank,” a device people use to keep their financial transactions secret. It used numbered accounts, promised to keep no records of clients’ transactions and vowed not to disclose information about the accounts to third parties. The Exchange’s ostensible goal was maintaining client privacy, but this privacy also helped the Exchange’s customers avoid paying taxes.
When…
2Cases cited14 opinions
- McNally v. United StatesSupreme Court of the United States · 1987
- Dennis v. United StatesSupreme Court of the United States · 1966
- Bollenbach v. United StatesSupreme Court of the United States · 1946
- Carella v. CaliforniaSupreme Court of the United States · 1989
- Cabana v. BullockSupreme Court of the United States · 1986
9 more not listed; retrieve them via the Exa API.
3Cited by49 opinions
- United States v. Martin J. Cote Patricia S. CaldwellCourt of Appeals for the Ninth Circuit · 1995
- Chung Ping Li v. John Ashcroft, Attorney GeneralCourt of Appeals for the Ninth Circuit · 2004
- United States v. Shellef and RubensteinCourt of Appeals for the Second Circuit · 2007
- United States v. Cassandra L. Jackson and Willie MasonCourt of Appeals for the Seventh Circuit · 1994
- United States v. Pascal BallistreaCourt of Appeals for the Second Circuit · 1996
44 more not listed; retrieve them via the Exa API.