United States v. Mubayyid

MEMORANDUM AND ORDER ON DEFENDANTS’ MOTIONS FOR JUDGMENT OF ACQUITTAL UNDER RULE 29 AND GOVERNMENT’S MOTION FOR RECONSIDERATION

SAYLOR, District Judge.

This is a criminal prosecution under 18 U.S.C. § 371 (conspiracy to defraud the United States), 18 U.S.C. § 1001 (false statements), and 26 U.S.C. § 7206(1) (false statements on tax returns). In essence, the indictment charged that defendants Muhamed Mubayyid, Emadeddin Z. Mun-tasser, and Samir Al-Monla fraudulently obtained a charitable exemption under § 501(c)(3) of the Internal Revenue Code for an entity known as Care International, Inc.…