United States v. Greenberg

735 F.2d 29 (1984)

From our private database of 45,900+ case briefs, written and edited by humans—never with AI.

United States v. Greenberg

United States Court of Appeals for the Second Circuit
735 F.2d 29 (1984)

Facts

Jack Greenberg (defendant) was an accountant and a participant in the joint venture P.R.P. Industries, Inc. (PRP). Greenberg instructed others to misclassify certain expenses on PRP’s income tax return. As a result, monies spent solely for an owner’s personal benefit were classified as business expenses, and expenditures that were actually investments in other businesses or compensation to owners were classified as loan payments. PRP reported more income than it should have for the fiscal year, and the net taxable income stated on its tax return was correct. On the personal income tax return Greenberg filed jointly with his wife, Greenberg overreported his wife’s income and underreported his own so that his wife could obtain credit. The difference between the taxes the Greenbergs paid and the taxes they owed was minimal. Greenberg was charged with, and convicted of, filing materially false corporate and personal income tax returns in violation of 26 U.S.C. § 7206(1). Greenberg argued on appeal that his conviction should be reversed because the statements made on the income tax returns were not material.

Rule of Law

Issue

Holding and Reasoning (Kearse, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 734,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.

    Unlock this case briefRead our student testimonials
  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.

    Learn about our approachRead more about Quimbee

Here's why 734,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 45,900 briefs, keyed to 984 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Access this case brief for FREE

With a 7-day free trial membership
Here's why 734,000 law students have relied on our case briefs:
  • Reliable - written by law professors and practitioners, not other law students
  • The right length and amount of information - includes the facts, issue, rule of law, holding and reasoning, and any concurrences and dissents
  • Access in your class - works on your mobile and tablet
  • 45,900 briefs - keyed to 984 casebooks
  • Uniform format for every case brief
  • Written in plain English - not in legalese and not just repeating the court's language
  • Massive library of related video lessons - and practice questions
  • Top-notch customer support

Access this case brief for FREE

With a 7-day free trial membership