Legal Opinion
Ratzlaf v. United States
Supreme Court of the United States
Decided January 11, 1994No. 92-1196PublishedCited by 1,165 opinions
1Opinion of the CourtJustice Ginsburg
Federal law requires banks and other financial institutions to file reports with the Secretary of the Treasury whenever they are involved in a cash transaction that exceeds $10,000. 31 U. S. C. § 5313; 31 CFR § 103.22(a) (1993). It is illegal to “structure” transactions — i. e., to break up a single transaction above the reporting threshold into two or more separate transactions — for the purpose of evading a financial institution’s reporting requirement. 31 U. S. C. § 5324. “A person willfully violating” this antistructuring provision is subject to criminal penalties. §5322. This case…
2Cases cited28 opinions
- United States v. BassSupreme Court of the United States · 1971
- Spies v. United StatesSupreme Court of the United States · 1943
- Cheek v. United StatesSupreme Court of the United States · 1991
- Pennsylvania Department of Public Welfare v. DavenportSupreme Court of the United States · 1990
- Liparota v. United StatesSupreme Court of the United States · 1985
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3Cited by1,165 opinions
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