UNITED STATES v. HEINEMANN

Nos. 1251, 1252, Dockets 86-1077, 86-1086.

801 F.2d 86 (1986)

UNITED STATES of America, Appellee, v. Jerome E. HEINEMANN and George Allen Delanoy, III, Defendants-Appellants.

United States Court of Appeals, Second Circuit.

Decided September 12, 1986.


Attorney(s) appearing for the Case

John G. Koeltl, New York City (Mary Jo White, Edwin G. Schallert, Linda Ross, Debevoise & Plimpton, New York City, Maurice H. Sercarz, Sercarz, Schechter & Lopez, Brooklyn, N.Y., of counsel), for defendants-appellants.

James L. Kainen, Asst. U.S. Atty. (Bruce A. Green and Stuart E. Abrams, Asst. U.S. Attys., Rudolph W. Giuliani, U.S. Atty., S.D.N.Y., of counsel), for appellee.

Before VAN GRAAFEILAND, CARDAMONE, and WINTER, Circuit Judges.


WINTER, Circuit Judge:

Jerome E. Heinemann and George Allen Delanoy, III appeal from their convictions by a jury before Judge Sand. Both appellants were convicted on one count of conspiracy to defraud the United States in violation of 18 U.S.C. § 371 (1982), and sentenced to three years imprisonment. The conspiracy involved the sale of "ministries" in purported tax-exempt "churches." On appeal, appellants raise several issues. First, both argue that there was...

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