John Gellene (defendant), a partner in the law firm of Milbank, Tweed, Hadley & McCloy (Milbank) in New York, represented the Bucyrus-Erie Company, a manufacturer of mining equipment, in its Chapter 11 bankruptcy. In the course of the representation, the bankruptcy court required Gellene to submit a sworn declaration, called a Rule 2014 statement, to include all of Milbank’s connections to any of the debtors, creditors, or other parties involved in the bankruptcy. Gellene failed to include all of the relevant contacts on three different occasions. Gellene was charged with two counts of knowingly and fraudulently making a false material statement in violation of 18 U.S.C. § 1623 and one count of perjury. A jury convicted Gellene and sentenced him to serve over a year in prison. Gellene appealed.