Legal Opinion
United States v. Derbes
Court of Appeals for the First Circuit
Decided May 27, 2004No. 03-2067PublishedCited by 28 opinions
1Opinion of the Court
BOUDIN, Chief Judge.
Frank and Robert Derbes are officers of the Derbes Brothers construction company in Quincy, Massachusetts. Beginning in 1995, they used various devices to understate company and personal federal tax liability. For example, one scheme involved having the company write checks made payable to various subcontractors (some fictional and some real), deducting these payments as business expenses, and then having Derbes Brothers’ employees cash the checks at local banks and return the cash to the company. The total revenue loss to the government attributed to Frank Derbes was…
2Cases cited13 opinions
- Estelle v. GambleSupreme Court of the United States · 1976
- United States v. Anthony DecologeroCourt of Appeals for the First Circuit · 1987
- United States v. TicchiarelliCourt of Appeals for the First Circuit · 1999
- United States of America, Plaintiff-Appellee/cross-Appellant v. Jim Gee and William C. Norris, Defendants-Appellants/cross-AppelleesCourt of Appeals for the Seventh Circuit · 2000
- United States v. James StudleyCourt of Appeals for the First Circuit · 1990
8 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
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- United States v. HoeyCourt of Appeals for the First Circuit · 2007
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