United States v. Yagman

MEMORANDUM **

A jury convicted Stephen Yagman of one count of tax evasion in violation of 26 U.S.C. § 7201, one count of bankruptcy fraud in violation of 18 U.S.C. § 157, and eleven counts of money laundering in violation of 18 U.S.C. § 1957. We have jurisdiction under 28 U.S.C. § 1291, and we affirm Yagman’s conviction.

I

Yagman first argues that the district court should have dismissed the bankruptcy fraud count because the indictment failed to allege a fraudulent scheme separate from the bankruptcy proceedings. We agree that 18 U.S.C. § 157 requires that the government prove a fraudulent…