UNITED STATES v. MANGAN

Nos. 553 and 554, Dockets 77-1326 and 77-1339.

575 F.2d 32 (1978)

UNITED STATES of America, Appellee, v. Frank MANGAN and Kevin Mangan, Defendants-Appellants.

United States Court of Appeals, Second Circuit.

Decided April 3, 1978.


Attorney(s) appearing for the Case

Henry Winestine, New York City (Martin Erdmann, The Legal Aid Society, New York City, of counsel), for defendant-appellant Frank Mangan.

Lawrence Stern, Brooklyn, N. Y., for defendant-appellant Kevin Mangan.

James P. Lavin, Asst. U. S. Atty., New York City (Robert B. Fiske, Jr., U. S. Atty., Southern Dist. of New York, and Jeffrey E. Livingston, Richard F. Ziegler, Robert N. Shwartz, and Audrey Strauss, Asst. U. S. Attys., New York City, of counsel), for appellee.

Before FRIENDLY and VAN GRAAFEILAND, Circuit Judges, and DOOLING, Senior District Judge.


FRIENDLY, Circuit Judge:

Fraud, Lord Macnaghten said, Reddaway v. Banham, [1896] A.C. 199, 211, is "infinite in variety." These appeals reveal a variety new at least to us. The fraud became possible because appellant Frank Mangan was an IRS Agent, working at the Mineola, L.I., office. According to the Government, the scheme, perpetrated by Frank and his brother Kevin, was this: Frank obtained the names and social security numbers of seven taxpayers, six named...

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