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FOUNTAIN v. U.S.

Docket No. 03-2188.

357 F.3d 250 (2004)

John FOUNTAIN, also known as Chick, Petitioner-Appellant, v. UNITED STATES of America, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided: January 26, 2004.

Attorney(s) appearing for the Case

Bruce R. Bryan, Syracuse, NY, for Petitioner-Appellant John Fountain.

Elizabeth S. Riker, Assistant United States Attorney, for Glenn T. Suddaby, United States Attorney for the Northern District of New York, for Respondent-Appellee the United States of America.

Before: McLAUGHLIN and KATZMANN, Circuit Judges SCHEINDLIN, District Judge

KATZMANN, Circuit Judge.

In the context of a petition for habeas corpus, this case considers whether, after the Supreme Court's decision in Cleveland v. United States, 531 U.S. 12, 121 S.Ct. 365, 148 L.Ed.2d 221 (2000), taxes owed to a government can constitute "property" in its hands within the meaning of the federal mail and wire fraud statutes, 18 U.S.C. §§ 1341, 1343. It also evaluates the continued validity of...

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