Legal Opinion
United States v. Peter Simonelli
Court of Appeals for the First Circuit
Decided January 19, 2001No. 00-1326PublishedCited by 74 opinions
1Opinion of the Court
LYNCH, Circuit Judge.
Peter Simonelli, a successful business man, was convicted by a jury of filing false federal income tax returns for the years 1991 and 1992, of aiding and abetting the filing of false tax returns for his company, Eastford Tool and Die Co., Inc., and of conspiracy. See 26 U.S.C. § 7206(1). The estimated tax loss to the government was $457,586. He was sentenced to 30 months in prison, a term which he is now serving, and fined half a million dollars. His appeal results in our resolving for the first time several issues under the Federal Rules of Evidence.
I
The prosecution…
2Cases cited18 opinions
- Apprendi v. New JerseySupreme Court of the United States · 2000
- Tome v. United StatesSupreme Court of the United States · 1995
- United States v. EllisCourt of Appeals for the Fourth Circuit · 1997
- United States v. Glen Sutherland, Edward Maynard and Grace WalkerCourt of Appeals for the Fifth Circuit · 1981
- United States v. RoseCourt of Appeals for the First Circuit · 1997
13 more not listed; retrieve them via the Exa API.
3Cited by74 opinions
- United States v. TaylorCourt of Appeals for the First Circuit · 2017
- United States v. MoroscoCourt of Appeals for the First Circuit · 2016
- United States v. GriffinCourt of Appeals for the First Circuit · 2008
- United States v. ShindermanCourt of Appeals for the First Circuit · 2008
- United States v. Bobby Marshall ZidellCourt of Appeals for the Sixth Circuit · 2003
69 more not listed; retrieve them via the Exa API.