United States v. F. Thomas Little, United States of America v. Peter Chernik, United States of America v. Harold Grutchfield

Good Law

753 F.2d 1420

United States Court of Appeals for the Ninth CircuitFebruary 15, 198583-1021, 83-1026 and 83-1032California6,789 words

Opinion

Alarcon, J.

In these three companion appeals, appellants F. Thomas Little, Peter R. Chernik, and Harold Grutchfield challenge their convictions for conspiracy to defraud the United States by impeding, impairing, obstructing and defeating the lawful function of the Internal Revenue Service and Department of Treasury in the collection of tax revenue, in violation of 18 U.S.C. § 371 . Little, Chernik, and Grutchfield individually and jointly raise numerous issues on appeal. We affirm their convictions.

FACTS

The indictment in this matter stemmed from an IRS undercover investigation of Indec Financial Inc. (Indec), a real estate development company that sold interests in real estate limited partnerships to investors. Little was the chairman of Indec’s board of directors. Chernik, a member of the California bar, was Indec’s legal counsel. Grutchfield was Indec’s president. Peter Yost, who did not appeal his conviction, was a salesperson for Indec.

The IRS investigation commenced on December 24, 1980, when IRS Special Agent Christopher White, posing as Charles Whitman, a representative for a group of investors looking for tax shelters, called Little at Indec regarding a possible investment in a…

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Parties

UNITED STATES of America-
Plaintiff
F. Thomas LITTLE-
Defendant

Judges

Alarcon
Canby
Stephens

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