From our private database of 30,900+ case briefs...
United States v. Gricco
United States Court of Appeals for the Third Circuit
277 F.3d 339 (2002)
Gricco and McCardell (defendants) worked for companies that operated airport parking facilities. Gricco and McCardell agreed to steal money from the companies by having cashiers replace parking tickets that reflected the real date and time of issuance with tickets that reflected shorter parking times. Gricco and McCardell then pocketed the difference between the higher parking fees actually paid by customers and the lower amounts reflected on the replacement tickets. Gricco and McCardell did not report their income from this scheme on their federal income tax returns. Gricco and McCardell were indicted and convicted after trial for conspiracy to defraud the United States by obstructing the lawful function of the Internal Revenue Service in the collection of federal income taxes, tax evasion, and making false federal income tax returns. There was evidence at trial that (1) none of the coconspirators reported to the IRS the income derived from the scheme; (2) Gricco structured financial transactions to avoid filing currency-transaction reports; (3) Gricco told another conspirator not to deposit amounts over $10,000 because the bank would have to file currency-transaction reports; (4) Gricco advised other participants in the scheme, including McCardell, to purchase home safes instead of depositing the criminal proceeds in the bank; and (5) the conspirators purchased home safes to avoid attracting the attention of the IRS. Gricco and McCardell were convicted and appealed their convictions, maintaining that their conspiracy convictions were not supported by sufficient evidence to prove beyond a reasonable doubt that impeding the IRS was an agreed-upon object of the conspiracy.
Rule of Law
Holding and Reasoning (Alito, J.)
Concurrence/Dissent (McKee, J.)
What to do next…
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 551,000 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
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 551,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 30,900 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.