Legal Opinion
United States v. Patricia Fountain
Court of Appeals for the Third Circuit
Decided July 10, 2015No. 13-3023, 13-3025, 13-3478PublishedCited by 23 opinions
1Opinion of the Court
OPINION OF THE COURT
KRAUSE, Circuit Judge.
This is a consolidated criminal appeal, arising out of a large tax fraud conspiracy, that presents us with an opportunity to clarify the mental states required of the payor and payee to uphold a conviction for Hobbs Act extortion under color of official right. For the reasons set forth below, we will affirm. 1
I. Background
Between 2007 and 2012, Appellant Patricia Fountain, an IRS employee, helped orchestrate several schemes to fraudulently obtain cash refunds from the IRS. Those schemes involved filing false tax returns that claimed refunds pursuant…
2Cases cited29 opinions
- United States v. Sean Michael GrierCourt of Appeals for the Third Circuit · 2007
- United States v. TomkoCourt of Appeals for the Third Circuit · 2009
- United States v. Wayne Gaskin, AKA "Atiba," and Al CastleCourt of Appeals for the Second Circuit · 2004
- Evans v. United StatesSupreme Court of the United States · 1992
- United States v. Ronald BungarCourt of Appeals for the Third Circuit · 2007
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3Cited by23 opinions
- United States v. Antoinette AdairCourt of Appeals for the Third Circuit · 2022
- United States v. Robert DefreitasCourt of Appeals for the Third Circuit · 2022
- United States v. Randy PoulsonCourt of Appeals for the Third Circuit · 2017
- United States v. Michael Seibert, Jr.Court of Appeals for the Third Circuit · 2020
- United States v. Francis RaiaCourt of Appeals for the Third Circuit · 2021
18 more not listed; retrieve them via the Exa API.