Legal Opinion
United States v. Miguel Arnaldo Delgado, Deepak Kumar
Court of Appeals for the Eleventh Circuit
Decided February 20, 2003No. 01-15299PublishedCited by 34 opinions
1Opinion of the Court
RICHARD MILLS, District Judge:
On April 11, 2001, a jury convicted Appellants Deepak Kumar and Miguel Delgado of engaging in an “alcohol diversion” scheme whose purpose was to evade federal liquor taxes.
The Appellants timely appealed.
I. FACTS
A. Synopsis of Scheme
In brief, the Government’s evidence showed that Kumar ordered 15 shipments of liquor in Missouri and directed it to be sent to Delgado’s bonded warehouse in Miami. Delgado then shipped the liquor to Honduras, but it only remained there until he could bring it back to his Miami warehouse. Once the liquor arrived in Miami, Delgado…
2Cases cited20 opinions
- United States v. AgursSupreme Court of the United States · 1976
- United States v. SummerlinSupreme Court of the United States · 1940
- United States v. Pedro Luis Christopher TinocoCourt of Appeals for the Eleventh Circuit · 2002
- Texaco Puerto Rico, Inc. v. Department of Consumer AffairsCourt of Appeals for the First Circuit · 1995
- United States v. Jeremy BenderCourt of Appeals for the Eleventh Circuit · 2002
15 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- United States v. Kenneth NewsomeCourt of Appeals for the Eleventh Circuit · 2007
- United States v. Shawanna ReevesCourt of Appeals for the Eleventh Circuit · 2014
- United States v. JonesCourt of Appeals for the Eleventh Circuit · 2010
- United States v. KeenCourt of Appeals for the Eleventh Circuit · 2012
- United States v. Gerald Eugene BennettCourt of Appeals for the Eleventh Circuit · 2004
29 more not listed; retrieve them via the Exa API.