U.S. Appellate Court Overturns Wire Fraud to Defraud Canada of Tax

On March 29, 1996, the U.S. Court of Appeals for the First Circuit overturned convictions of defendant-appellant Native-Americans for wire fraud in connection with the sale of tobacco with the intent of defrauding the Canadian and Nova Scotia governments of excise duties and tax revenues. The decision is important because it affirms the principle that courts in one jurisdiction will not enforce the revenue laws of another jurisdiction ... [more]