United States v. Sandy E. Gibbs

A jury convicted Sandy E. Gibbs on twenty counts of embezzlement of federal funds under 18 U.S.C. § 641 . On appeal Gibbs contends that one of the elements of embezzlement under Section 641, the federal nature of the funds embezzled, was insufficiently proved.

We find that the evidence presented to the jury on the issue whether the embezzled funds were federal was sufficient to uphold the convictions. Therefore, we affirm the district court.

FACTS

Gibbs founded the Tribal American Consulting Corporation (“TACC” or “the corporation”) in May 1972. From then until TACC’s dissolution in 1980, Gibbs- served as the corporation’s president and chairman of the board.

TACC was established to promote educational opportunities for American Indians and to distribute funds for that purpose. The corporation received most of its funds from the federal government. In the two and a half year period covered by the indictment, between 80-86% of TACC’s funds — a total of $5,283,523 — came from the federal government. Some of the funds were received directly from the federal government; other federal funds flowed to TACC indirectly through state and local agencies. The federal government monitored…