Not a Lexis Advance subscriber? Try it out for free.

United States v. Montilla Ambrosiani

United States Court of Appeals for the First Circuit

October 3, 1979, Argued ; December 12, 1979, Decided

No. 79-1058

Opinion

 [*67]  Defendant, the president of Montilla Records of Puerto Rico, Inc., a debtor in possession pursuant to 11 U.S.C. § 742, was tried and convicted on a nine count indictment charging violation of 18 U.S.C. § 152, "Concealment of assets; false oaths and claims; bribery." The pertinent paragraphs of this section are the following.

] (1) "Whoever knowingly and fraudulently conceals . . . any property belonging to the estate of a bankrupt;"

(3) "Whoever knowingly and fraudulently makes a false declaration, certificate, verification, or statement . . . in or in relation to any bankruptcy proceeding;"

Count 1 was filed under paragraph (1).

Count 1. Commencing on or about March 14, 1977, up to and including December 31, 1977, defendant knowingly and fraudulently concealed [**2]  from the bankruptcy court and creditors $ 44,355 of receipts from sales.

The subsequent eight counts were filed under paragraph (3).

Count 2. On or about June 6, 1977, defendant knowingly and fraudulently made false entries in documents submitted to the bankruptcy court by failing to report sales or earnings in the approximate amount of $ 2,766 for the month of May, 1977. Count 3. Same as Count 2, except August 10, 1977, $ 3,361, and month of June. Count 4. Same as Count 2, except August 10, 1977, $ 1,052, and month of July. Count 5. Same as Count 2, except October 6, 1977, $ 2,824, and month of August. Count 6. Same as Count 2, except October 6, 1977, $ 6,138, and month of September. Count 7. Same as Count 2, except February 13, 1978, $ 3,405, and month of October. Count 8. Same as Count 2, except February 13, 1978, $ 2,539, and month of November. Count 9. Same as Count 2, except February 13, 1978, $ 1,629, and month of December.

Thus, while Count 1 alleges concealment, between March 1977 and December 1977, of receipts from sales in the amount of $ 44,355, Counts 2-9 allege that between the dates of June 1977 and February 1978 defendant made false entries in documents [**3]  of sales or earnings for the months of May 1977 to December 1977, inclusive, in amounts totalling $ 23,716.

Read The Full CaseNot a Lexis Advance subscriber? Try it out for free.

Full case includes Shepard's, Headnotes, Legal Analytics from Lex Machina, and more.

610 F.2d 65 *; 1979 U.S. App. LEXIS 9731 **

UNITED STATES OF AMERICA, APPELLEE, v. FERNANDO J. MONTILLA AMBROSIANI, DEFENDANT, APPELLANT.

Prior History:  [**1]  APPEAL FROM THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF PUERTO RICO [HON. HERNAN G. PESQUERA, U.S. District Judge ]

CORE TERMS

concealment, Counts, indictment, deposits, fraudulently, receipts, false oath, multiplicitous, knowingly, bankrupt

Bankruptcy Law, Case Administration, Bankruptcy Crimes, Criminal Law & Procedure, Fraud, Bankruptcy Fraud, Elements, Defective Joinder & Severance, Multiplicity, General Overview