Legal Opinion
People v. Nappo
New York Court of Appeals
Decided April 13, 2000PublishedCited by 12 opinions
1Opinion of the Court
OPINION OF THE COURT
Smith, J.
The issue here is whether defendants’ failure to pay taxes on motor fuel imported from New Jersey to New York constitutes larceny from New York State on the theory that New York was the owner of the unpaid taxes. We conclude that it does not.
In March 1997, defendants William S. Nappo, William K. Nappo and John Rocco were indicted, along with five additional individuals, and charged, in the first three counts, with enterprise corruption (Penal Law § 460.20), conspiracy in the fourth degree (conspiring to commit grand larceny in the first degree) (Penal Law § 105.10…
2Cases cited6 opinions
- People v. JenningsNew York Court of Appeals · 1986
- People v. ZinkeNew York Court of Appeals · 1990
- People v. ValenzaNew York Court of Appeals · 1983
- People v. YannettNew York Court of Appeals · 1980
- People v. WilsonNew York Court of Appeals · 1999
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Oscar Porcelli v. United StatesCourt of Appeals for the Second Circuit · 2005
- People v. HightowerNew York Court of Appeals · 2011
- Oscar Porcelli v. United StatesCourt of Appeals for the Second Circuit · 2002
- People v. ConigliaroAppellate Division of the Supreme Court of the State of New York · 2002
- People v. Western Express International, Inc.Appellate Division of the Supreme Court of the State of New York · 2011
7 more not listed; retrieve them via the Exa API.