United States v. Cor-Bon Co. ( 2002 )

5(&200(1'(' )25 )8//7(;7 38%/,&$7,21  8QLWHG6WDWHVY&RU%RQ 1R 3XUVXDQW WR 6L[WK &LUFXLW 5XOH  &XVWRP%XOOHW&R (/(&7521,& &,7$7,21  )(' $SS 3 WK &LU )LOH 1DPH DS &6XEMHFWPDWWHUsXULVGLFWLRQ &RU%RQDUJXHVWKDWWKHIDLOXUHRIWKHLQGLFWPHQWWRDOOHJH 81,7('67$7(6&28572)$33($/6 DIILUPDWLYH DFWV RI HYDVLRQ GHSULYHG WKH GLVWULFW FRXUW RI )257+(6,;7+&,5&8,7 VXEMHFWPDWWHU MXULVGLFWLRQ  $ PDMRULW\ RI WKH FLUFXLWV BBBBBBBBBBBBBBBBB KRZHYHUKDVVSHFLILFDOO\UHMHFWHGWKHQRWLRQWKDWWKHIDLOXUH RIDQLQGLFWPHQWWRDOOHJHDQHOHPHQWRIDQRIIHQVHFKDUJHG SUHYHQWV D GLVWULFW FRXUW IURP KDYLQJ VXEMHFWPDWWHU MXULVGLFWLRQRYHUWKHLQGLFWPHQW8QLWHG6WDWHVY6DQFKH] 81,7(' 67$7(6 2) $0(5,&$ ; )GWK&LU8QLWHG6WDWHVY3UHQWLVV 3ODLQWLII$SSHOOHH  )GWK&LU8QLWHG6WDWHVY1DQFH   )G   WK &LU  8QLWHG 6WDWHV Y  1R Y  0RMLFD%DH])GVW&LU,QVWHDG ! mVXFKIDLOXUHLVVXEMHFWWRKDUPOHVVHUURUUHYLHZl3UHQWLVV   )G DW   *LYHQ RXU SUHYLRXV GLVSRVLWLRQ RI WKH &25%21 &86720 %8//(7  TXHVWLRQRIKDUPOHVVHUURU&RU%RQjVDUJXPHQWIDLOV &2  'HIHQGDQW$SSHOODQW  ,,,&RQFOXVLRQ  1 )RUWKHIRUHJRLQJUHDVRQVWKHMXGJPHQWRIWKHGLVWULFWFRXUW LV$)),50(' $SSHDOIURPWKH8QLWHG6WDWHV'LVWULFW&RXUW IRUWKH(DVWHUQ'LVWULFWRI0LFKLJDQDW'HWURLW 1Rn%HUQDUG$)ULHGPDQ'LVWULFWsXGJH 6XEPLWWHG0DUFK 'HFLGHGDQG)LOHG$SULO %HIRUH.(11(' R@QRWSUHMXGLFHWKHDFFXVHGl5XVVHOO86DW RI ZKHWKHU D IHORQ\ FRQYLFWLRQ IRU WD[ HYDVLRQ XQGHU    $FFRUGLQJ WR WKH &RXUW WKLV WUHQG FXOPLQDWHG LQ WKH 86&†PXVWEHUHYHUVHGEHFDXVHWKHLQGLFWPHQWGLG DGRSWLRQRI)HG5&ULP3DZKLFKSURYLGHVWKDWm>D@Q\ QRWDOOHJHVSHFLILFDIILUPDWLYHDFWVRIHYDVLRQ%HFDXVHWKH HUURUGHIHFWLUUHJXODULW\RUYDULDQFHZKLFKGRHVQRWDIIHFW GHIHQGDQWKDVQRWVXIIHUHGSUHMXGLFHDVDUHVXOWRIWKHDOOHJHG VXEVWDQWLDOULJKWVVKDOOEHGLVUHJDUGHGlm6XEVWDQWLDOULJKWV GHIHFWZH$)),50WKHGLVWULFWFRXUWjVMXGJPHQW LQWXUQDUHDIIHFWHGRQO\ZKHQDGHIHQGDQWVKRZVµSUHMXGLFH ,%DFNJURXQG WRKLVDELOLW\WRGHIHQGKLPVHOIDWWULDOWRWKHJHQHUDOIDLUQHVV RI WKH WULDO RU WR WKH LQGLFWPHQWjV VXIILFLHQF\ WR EDU &RU%RQ &XVWRP %XOOHW &R m&RU%RQl PDQXIDFWXUHV VXEVHTXHQWSURVHFXWLRQVjl8QLWHG6WDWHVY+DWKDZD\ ILUHDUP DPPXQLWLRQ   86& †  LPSRVHV DQ  )G   WK &LU  TXRWLQJ 8QLWHG 6WDWHV Y H[FLVH WD[ RQ DOO WD[DEOH VDOHV RI DPPXQLWLRQ E\ VXFK 0LOOHU  86   Q   7KLV UXOH LV IXOO\ PDQXIDFWXUHUV&RU%RQZDVLQGLFWHGRQVL[WHHQFRXQWVRI DSSOLFDEOHWRWKHSUHVHQWDSSHDO$V&RU%RQIDLOHGWRPHHW WD[HYDVLRQXQGHU86&†IRUDOOHJHGO\HYDGLQJLWV LWV EXUGHQ RI SURYLQJ SUHMXGLFH DQG KDV QRW HYHQ DOOHJHG †WD[OLDELOLW\GXULQJHDFKFDOHQGDUTXDUWHUIURP SUHMXGLFHDQ\GHIHFWLQWKHLQGLFWPHQWZDVKDUPOHVVHUURU WKURXJKE\UHSRUWLQJRQO\SDUWRILWVDPPXQLWLRQVDOHV 6HHLGDW8QLWHG6WDWHVY:LOOLDPV)G (DFKFRXQWWUDFNLQJWKHDSSOLFDEOHVWDWXWRU\ODQJXDJHUHDG WK &LU   7R KROG RWKHUZLVH ZRXOG EH WR KROG WKH JRYHUQPHQWmWRVXFKVWULFWQHVVRIDYHUPHQWVDVPLJKWGHIHDW WKHHQGVRIMXVWLFHl/RWW)GDW  7KH GLVWULFW FRXUW GLG QRW UXOH WKDW DQ\ GHIHFW LQ WKH LQGLFWPHQW   86& †  SURYLGHV LQ SHUWLQHQW SDUW WKDW m>D@Q\ SHUVRQ ZKR FRQVWLWXWHG KDUPOHVV HUURU GDWH@LQWKH(DVWHUQ'LVWULFWRI0LFKLJDQ )GWK&LUDVVHUWLQJWKDW6SLHVGLGQRWDGG 6RXWKHUQ 'LYLVLRQ 'HIHQGDQWV 3(7(5 3, DQG &25 DVXEVWDQWLYHHOHPHQWWRDQRIIHQVHXQGHU†EXWRQO\ %21 &86720 %8//(7 &2 ZLOOIXOO\ DWWHPSWHG WR FRQVWUXHGWKHVWDWXWRU\ ODQJXDJHmZLOOIXOO\DWWHPSWVLQDQ\ HYDGH DQG GHIHDW D WD[ LPSRVHG XQGHU WKLV WLWOH RU WKH PDQQHUWRGHIHDWDQ\WD[l SD\PHQWWKHUHRIRQDPPXQLWLRQVDOHVWKDWZHUHGXHDQG RZLQJIURP&25%21&86720%8//(7&2IRUWKH %+DUPOHVV(UURU >TXDUWHUDQGFDOHQGDU\HDULQTXHVWLRQ@LQYLRODWLRQRI 7LWOH8QLWHG6WDWHV&RGHVHFWLRQVDQG $OWKRXJK DQ DIILUPDWLYH DFW FRQVWLWXWHV DQ HOHPHQW RI D †FDVHWKLVFRXUWQHHGQRWGHFLGHZKHWKHUDQLQGLFWPHQW ,PPHGLDWHO\DIWHUWKHMXU\ZDVLPSDQHOHG&RU%RQILOHGD XQGHU †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jV'XH3URFHVV'RXEOHsHRSDUG\DQG*UDQGsXU\ &ODXVHV DQG WKH 6L[WK $PHQGPHQWj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jVDOOHJHGDIILUPDWLYHDFWVWRWKHMXU\  2Q$SULOWKHMXU\IRXQG&RU%RQJXLOW\RIWKLUWHHQ ,Q &OD\ Y 8QLWHG 6WDWHV  )G  WK &LU  WKH )LIWK &LUFXLW UHYHUVHG D IHORQ\ WD[ FRQYLFWLRQ EHFDXVH WKH LQGLFWPHQW IDLOHG WR FRXQWV2Q1RYHPEHUsXGJH)ULHGPDQVHQWHQFHG DOOHJH DQ DIILUPDWLYH DFW RI HYDVLRQ :LWKRXW H[SUHVVO\ RYHUUXOLQJ &OD\ LWWRWKUHH\HDUVjSUREDWLRQDQGRUGHUHGLWWRSD\LQ KRZHYHU WKH )LIWK &LUFXLW VXEVHTXHQWO\ GHFLGHG /RWW ZKLFK XSKHOG DQ UHVWLWXWLRQDILQHRIDQGDVSHFLDODVVHVVPHQWRI LQGLFWPHQW SOHG mVXEVWDQWLDOO\ LQ WKH ODQJXDJH RI WKH VWDWXWHl DIWHU GHFLGLQJ WKDW 6SLHV GLG QRW DGG WKH VXEVWDQWLYH HOHPHQW RI DQ DIILUPDWLYH 7KLVDSSHDOIROORZHG DFW 7KLV KROGLQJ LV ZHDNHQHG KRZHYHU E\ WKH IDFW WKDW WKH LQGLFWPHQW LQ /RWW DFWXDOO\ ZHQW IXUWKHU WKDQ FKDUJLQJ WKH RIIHQVH LQ WKH ZRUGV RI WKH VWDWXWH  LW DOOHJHG DIILUPDWLYH DFWV 6HH /RWW  )G DW  :KHQ JLYHQ DQ RSSRUWXQLW\ WR UHVROYH WKH FRQIOLFW EHWZHHQ /RWW DQG &OD\ LQ  3HWHU 3L WKH RZQHU RI &RU%RQ ZDV DFTXLWWHG RQ DOO FRXQWV DQG 8QLWHG 6WDWHV Y :LOOLDPV  )G  WK &LU 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l,GDW7KH LWGLGQRWDOOHJHDQDIILUPDWLYHDFWRIHYDVLRQDQGWKDWWKLV &RXUW H[SODLQHG WKDW DQ DIILUPDWLYH DFW RI HYDVLRQ GHIHFWSUHFOXGHGWKHGLVWULFWFRXUWIURPKDYLQJVXEMHFWPDWWHU GLVWLQJXLVKHVWKHIHORQ\RIIHQVHRIWD[HYDVLRQXQGHU†E MXULVGLFWLRQRYHUWKHFDVH IURPOHVVHUWD[RIIHQVHVVXFKDVWKHZLOOIXOIDLOXUHWRSD\WD[HV XQGHU†D,G ,,'LVFXVVLRQ (YHQWKRXJK6SLHVGLGQRWGLUHFWO\DGGUHVVWKHDGHTXDF\RI $$GHTXDF\RIWKH,QGLFWPHQW IHORQ\WD[LQGLFWPHQWVLWKDVEHHQGHHPHGUHOHYDQWWRWKDW LVVXH&DVHVQRZURXWLQHO\VWDWHWKDWXQGHUWKHKROGLQJLQ :KHWKHUDQLQGLFWPHQWDGHTXDWHO\FKDUJHVDQRIIHQVHLVD 6SLHV DQ DIILUPDWLYH DFW RI HYDVLRQ LV DQ HOHPHQW RI DQ TXHVWLRQRIODZVXEMHFWWRGHQRYRUHYLHZ8QLWHG6WDWHVY RIIHQVHXQGHU†6HHHJ6DQVRQHY8QLWHG6WDWHV &ROOLV  )G   WK &LU   $Q LQGLFWPHQW 868QLWHG6WDWHVY%DUURZ)G DGHTXDWHO\FKDUJHVDQRIIHQVHLILWLQFOXGHVWKHHOHPHQWV WK&LU8QLWHG6WDWHVY'DQLHO)G RI WKH RIIHQVH LQWHQGHG WR EH FKDUJHG  QRWLILHV WKH WK&LU&OD\Y8QLWHG6WDWHV)G GHIHQGDQW RI mZKDW KH PXVW EH SUHSDUHG WR PHHWl DQG WK&LU7KXVWKHZHLJKWRIDXWKRULW\VXSSRUWVWKH  DOORZV WKH GHIHQGDQW WR LQYRNH D IRUPHU FRQYLFWLRQ RU SURSRVLWLRQWKDWWKUHHHOHPHQWVPXVWEHSURYHGWRVXVWDLQD DFTXLWWDOLQWKHHYHQWRIDVXEVHTXHQWSURVHFXWLRQ5XVVHOOY FRQYLFWLRQXQGHU†DWD[GHILFLHQF\ZLOOIXOQHVV 8QLWHG6WDWHV868QLWHG6WDWHVY DQGDQDIILUPDWLYHDFWRIHYDVLRQRUDWWHPSWHGHYDVLRQ 0DUWLQH])GWK&LU8QLWHG6WDWHVY 6HHHJ6DQVRQH86DW%DUURZ)GDW 9DQRYHU)GWK&LU$GGLWLRQDOO\ m>L@QDQLQGLFWPHQWXSRQDVWDWXWHLWLVQRWVXIILFLHQWWRVHW IRUWK WKH RIIHQFH LQ WKH ZRUGV RI WKH VWDWXWH XQOHVV WKRVH  ZRUGVRIWKHPVHOYHVIXOO\GLUHFWO\DQGH[SUHVVO\ZLWKRXW 6HFWLRQ D SURYLGHG WKDW m>D@Q\ SHUVRQ UHTXLUHG  WR SD\ DQ\ DQ\ XQFHUWDLQW\ VHW IRUWK DOO RI WKH HOHPHQWV QHFHVVDU\ WR WD[  ZKR ZLOOIXOO\ IDLOV WR SD\ VXFK WD[  VKDOO LQ DGGLWLRQ WR RWKHU FRQVWLWXWHWKHRIIHQFHLQWHQGHGWREHSXQLVKHGl5XVVHOO SHQDOWLHV SURYLGHG E\ ODZ EH JXLOW\ RI D PLVGHPHDQRU   l 6HFWLRQ E SURYLGHG WKDW mDQ\ SHUVRQ UHTXLUHG  WR FROOHFW DFFRXQW IRU DQG 86DWTXRWLQJ8QLWHG6WDWHVY&DUOO86 SD\ RYHU DQ\ WD[  ZKR ZLOOIXOO\ DWWHPSWV LQ DQ\ PDQQHU WR HYDGH RU  GHIHDW DQ\ WD[  VKDOO LQ DGGLWLRQ WR RWKHU SHQDOWLHV SURYLGHG E\ ODZ EH JXLOW\ RI D IHORQ\   l 6SLHV GLVWLQJXLVKHG WKHVH WZR SURKLELWLRQV DV ,Q6SLHVY8QLWHG6WDWHV 86WKH IROORZV 6XSUHPH &RXUW UHYHUVHG D FRQYLFWLRQ XQGHU WKH VWDWXWRU\ 7KH GLIIHUHQFH EHWZHHQ WKH WZR RIIHQVHV LW VHHPV WR XV LV IRXQG SUHGHFHVVRUWR††ERIWKH5HYHQXH$FWRI LQ WKH DIILUPDWLYH DFWLRQ LPSOLHG IURP WKH WHUP mDWWHPSWl DV EHFDXVH WKH WULDO FRXUW UHIXVHG WR LQVWUXFW WKH MXU\ WKDW DQ XVHG LQ WKH IHORQ\ VXEVHFWLRQ   >,@Q HPSOR\LQJ WKH WHUPLQRORJ\ DIILUPDWLYHDFWLVQHFHVVDU\WRFRQVWLWXWHDZLOOIXODWWHPSWWR RI DWWHPSW WR HPEUDFH WKH JUDYHVW RI RIIHQVHV DJDLQVW WKH HYDGHWD[HV$FFRUGLQJWRWKH&RXUWDQDIILUPDWLYHDFWRI UHYHQXHV &RQJUHVV LQWHQGHG VRPH ZLOOIXO FRPPLVVLRQ LQ HYDVLRQ LQFOXGHV EXW LV QRW OLPLWHG WR mFRQGXFW VXFK DV DGGLWLRQ WR WKH ZLOOIXO RPLVVLRQV WKDW PDNH XS WKH OLVW RI NHHSLQJ D GRXEOH VHW RI ERRNV PDNLQJ IDOVH HQWULHV RU PLVGHPHDQRUV DOWHUDWLRQV RU IDOVH LQYRLFHV RU GRFXPHQWV GHVWUXFWLRQ RI 6SLHV  86 DW 6HFWLRQV D DQG E KDYH EHHQ UHSODFHG E\ ERRNV RU UHFRUGV FRQFHDOPHQW RI DVVHWV RU FRYHULQJ XS  86& †  DQG †  UHVSHFWLYHO\ 6HH 8QLWHG 6WDWHV Y +RRN  )G   Q WK &LU