Roybal v. Kibler

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that a scheme to defraud a foreign nation of tax revenue violates the wire fraud statute
• recognizing that \our courts will normally not enforce foreign tax judgments\
• stating that only the intent to defraud is necessary and that success of the scheme is irrelevant
• appearing to recognize the endurance of the revenue rule in the international context but finding it \inapplicable to the instant case\
• stating that where “an indictment alleges conspiracy, legal impossibility affords a conspirator no defense” because the “ ‘crime of con- spiracy is complete upon the agreement to violate the law’ ” (quoting Everett, 692 F.2d at 600)
• concerning wire fraud prosecution against individual for allegedly scheming to defraud the Canadian government out of tax revenue

Source: CourtListener parenthetical corpus (CC0).