United States v. Trapilo

MESKILL, Circuit Judge:

This appeal presents the question whether a scheme to defraud the Canadian government of tax revenue is cognizable under the federal wire fraud statute, 18 U.S.C. § 1343. In addressing that issue, the district court adopted the reasoning of the First Circuit in *549United States v. Boots, 80 F.3d 580 (1st Cir.), cert. denied, — U.S. -, 117 S.Ct. 263, 136 L.Ed.2d 188 (1996), and concluded that the common law “revenue rule” and other prudential considerations precluded application of the federal wire fraud statute in alleged schemes to defraud foreign governments of tax…