United States v. Simon

WEINFELD, District Judge.

MOTION BY DEFENDANT BIRNBAUM TO DISMISS COUNT 1, THE CONSPIRACY COUNT

The conspiracy count is not limited to a charge that the defendants Simon and Birnbaum conspired to violate the bribery statute, 18 U.S.C. §§ 201, 202; it also charges that it was part of the conspiracy that the defendant Simon, an Internal Revenue officer, under color of his official duties, would corruptly examine certain tax returns, in violation of 26 U.S.C. § 7214. The latter offense does not require concert of action; it can be committed unilaterally by a revenue officer. Accordingly, United…