Legal Opinion
UNITED STATES of America, Plaintiff-Appellee, v. Stephen SARAULT, Defendant-Appellant
Court of Appeals for the Ninth Circuit
Decided March 2, 1988No. 86-1197PublishedCited by 52 opinions
1Opinion of the Court
CYNTHIA HOLCOMB HALL, Circuit Judge:
Stephen Sarault appeals from his jury trial conviction of making false statements in a document required to be kept by the Employee Retirement Income Security Act (ERISA), 29 U.S.C. § 1001 et seq., in violation of 18 U.S.C. § 1027, and conspiracy in violation of 18 U.S.C. § 371. We affirm.
I
Stephen Sarault is an attorney who practiced primarily business and estate law. He represented Merchant’s Bank of Commerce, an off-shore bank his father had established in the West Indies. Sarault was aware this was a “paper” bank: that it was funded with worthless bonds.…
2Cases cited17 opinions
- United States v. Barry Jay FeldmanCourt of Appeals for the Ninth Circuit · 1986
- United States v. Paul Rowton BailleauxCourt of Appeals for the Ninth Circuit · 1982
- United States v. Serafin Alfonso, Humberto Rayo, Fabian Mora, Primo Antonio Serrano-TellezCourt of Appeals for the Ninth Circuit · 1985
- United States v. Jose LoyaCourt of Appeals for the Ninth Circuit · 1987
- United States v. Charles Lee Douglass and James Andrew BabbCourt of Appeals for the Ninth Circuit · 1986
12 more not listed; retrieve them via the Exa API.
3Cited by52 opinions
- United States v. Michael C. CoyleCourt of Appeals for the Third Circuit · 1995
- United States v. Pablo MayansCourt of Appeals for the Ninth Circuit · 1994
- United States v. Richard W. MillerCourt of Appeals for the Ninth Circuit · 1989
- United States v. Hector Ramirez-JiminezCourt of Appeals for the Ninth Circuit · 1992
- United States v. Shawn Joaquin Smith, AKA "S-Man"Court of Appeals for the Ninth Circuit · 1992
47 more not listed; retrieve them via the Exa API.