United States v. Greenberg
United States Court of Appeals for the Second Circuit
735 F.2d 29 (1984)
- Written by Sharon Feldman, JD
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…
Here's why 816,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 46,300 briefs, keyed to 988 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.