[DOWNLOAD] "United States v. Ganey" by United States Court Of Appeals Second Circuit * eBook PDF Kindle ePub Free
eBook details
- Title: United States v. Ganey
- Author : United States Court Of Appeals Second Circuit
- Release Date : January 05, 1951
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 54 KB
Description
The defendants were deputy collectors of Internal Revenue for the Third New York Collection District attached to the Special Investigation Unit, known as the Fraud Unit. The defendant, Ganey, was put in charge of that unit on its reorganization in July 1947, and the defendant Bessell was appointed Assistant Division Chief to Ganey. Cannon was appointed to the Fraud Unit sometime after March 1948, and Galgano and Fiscella were attached to it during the entire period covered by the indictment. In July 1948, Bessell was transferred by the Collector from the Fraud Unit to the Warrant Squad. He was later arrested by Treasury Agents while leaving the apartment of a taxpayer named Powetz with $5,000 in cash which had been paid to him as a bribe. Following his indictment for that offense, Bessell disclosed the past activities of himself, Ganey and other members of the Fraud Unit which resulted in the present indictment in nine separate counts charging the defendants with a general conspiracy to defraud the United States of the honest and impartial services of the defendants as revenue officers through bribe taking, extortion, and solicitation. Bessell, after a plea of guilty to all counts of the indictment, testified for the government as its principal witness. The testimony involved four transactions. The first affected the taxable income of Kenmoor, Inc. Bessell testified that Ganey told him that Cannon was to send to the Fraud Unit a decoy letter to the effect that Kenmoor was violating the revenue laws. Bessell thereafter summoned the taxpayer who was told that its method of recording cash sales seemed irregular, and that it would hear further from the Bureau. Bessell went on to say that he reported these transactions to Ganey and that a few days later Cannon came into Bessells room with an envelope containing $2900 in cash which he offered to Bessell saying: "This is the money from Kenmoor," and Ganey said: "We will split this three ways."