Legal Opinion
United States v. Patrick Rooney
Court of Appeals for the Second Circuit
Decided January 10, 1989No. 321, Docket 88-1250PublishedCited by 24 opinions
1Opinion of the Court
OAKES, Circuit Judge:
This case involves a tawdry, though profitable, tax fraud scheme involving gifts to charity. The charity accepted checks from “contributors” and returned to them cash equal to 90% of the face amount of each check. The contributors then claimed a charitable deduction for the full amount of the check, and the charity kept its 10% cut. The charity profited by 10% of the face amount of the gifts, and the contributors profited by taking unlawful tax deductions for the other 90%.
Patrick Rooney contributed to this scheme through his corporation in 1980 and personally in 1983,…
2Cases cited22 opinions
- Kotteakos v. United StatesSupreme Court of the United States · 1946
- Bordenkircher v. HayesSupreme Court of the United States · 1978
- Blackledge v. PerrySupreme Court of the United States · 1974
- United States v. GoodwinSupreme Court of the United States · 1982
- United States v. Murad NersesianCourt of Appeals for the Second Circuit · 1987
17 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- United States v. VanwortCourt of Appeals for the Second Circuit · 1989
- United States v. Jose Delacruz Sanchez SolisCourt of Appeals for the Second Circuit · 1989
- United States v. William Perez, A/K/A "Willo," Lillian Perez, A/K/A "Lee," and Luis Garcia, A/K/A "Weo,"Court of Appeals for the Second Circuit · 1990
- Kelvin Leon Jones v. Governor of FloridaCourt of Appeals for the Eleventh Circuit · 2020
- United States v. Goody Moore Emmanuel Salami, Emmanuel SalamiCourt of Appeals for the Second Circuit · 1991
19 more not listed; retrieve them via the Exa API.