Legal Opinion
United States v. Emile Rabinowitz
Court of Appeals for the Eighth Circuit
Decided June 6, 1995No. 94-2495PublishedCited by 12 opinions
1Opinion of the Court
FAGG, Circuit Judge.
Tax accountants and former business partners Emile Rabinowitz and Gary Rieland designed a convoluted series of financial transactions, including wire transfers, to divert $701,000 from a client and to conceal the diversion from the client and the Internal Revenue Service (IRS). Rabinowitz and Rie-land did not pay income taxes on the fraud income. The IRS eventually unraveled the scheme, and in Count I of a multieount indictment, the Government charged Rabinow-itz and Rieland with violating 18 U.S.C. § 371, which prohibits conspiracies to commit an offense against the…
2Cases cited9 opinions
- Grunewald v. United StatesSupreme Court of the United States · 1957
- United States v. KaramCourt of Appeals for the Eighth Circuit · 1994
- United States v. Wesley BuceyCourt of Appeals for the Seventh Circuit · 1989
- United States v. Patricia S. CaldwellCourt of Appeals for the Ninth Circuit · 1993
- United States v. Lorraine D. GleasonCourt of Appeals for the Eighth Circuit · 1985
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3Cited by12 opinions
- United States v. AndrewsCourt of Appeals for the D.C. Circuit · 2008
- United States v. SummageCourt of Appeals for the Eighth Circuit · 2009
- United States v. Alfred PembertonCourt of Appeals for the Eighth Circuit · 1997
- United States v. William D. Pierce, United States of America v. Shirley Best PierceCourt of Appeals for the Eighth Circuit · 2007
- United States v. PrenticeDistrict Court, D. Minnesota · 2010
7 more not listed; retrieve them via the Exa API.