Legal Opinion

United States v. Brown

Court of Appeals for the Fifth Circuit

Decided August 1, 2006No. 05-20319PublishedCited by 40 opinions

1Opinion of the Court

E. GRADY JOLLY, Circuit Judge:

This appeal arises from a six-week trial in which the Government charged that Enron and Merrill Lynch employees engaged in a conspiracy and scheme to defraud Enron and its shareholders by “parking” an Enron asset — an equity interest in three power-generating barges moored off the coast of Nigeria — with Merrill for six months for the purpose of artificially enhancing Enron’s 1999 end-of-year earnings report. Merrill agreed to invest $7 million to purchase equity in the barges so that Enron could record $12 million in earnings and meet its forecasts. The…

2Cases cited38 opinions

  1. United States v. GaudinSupreme Court of the United States · 1995
  2. Pereira v. United StatesSupreme Court of the United States · 1954
  3. McNally v. United StatesSupreme Court of the United States · 1987
  4. Yates v. United StatesSupreme Court of the United States · 1957
  5. Kungys v. United StatesSupreme Court of the United States · 1988

33 more not listed; retrieve them via the Exa API.

3Cited by40 opinions

  1. United States v. SkillingCourt of Appeals for the Fifth Circuit · 2009
  2. United States v. SorichCourt of Appeals for the Seventh Circuit · 2008
  3. United States v. BrownCourt of Appeals for the Fifth Circuit · 2011
  4. United States v. Kincaid-ChaunceyCourt of Appeals for the Ninth Circuit · 2009
  5. United States v. NguyenCourt of Appeals for the Fifth Circuit · 2007

35 more not listed; retrieve them via the Exa API.

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