9 Gonz. J. Int'l L. 1 (2005-2006)

handle is hein.journals/gjil9 and id is 1 raw text is: SNIDER                                                                                        2 7 2006

SORTING OUT THE MESS:
INTERNATIONAL SMUGGLING SCHEMES,
FOREIGN POLICY, AND A LITTLE THING
CALLED JUSTICE
Shannon L. Snider*
Cite as: Shannon L. Snider, Sorting Out the Mess. International
Smuggling Schemes, Foreign Policy, and a Little Thing Called Justice,
9 GONZ. J. INT'L L. 1 (2005),
available at http://www.across-borders.com.
1.  INTRODUCTION   ...................................................................................  2
11.  THE  APPLICABLE  LAW S ...................................................................... 4
A. Congressional Intent  The Anti-Smuggling Statute ................. 4
B. Federal Prosecutors Find a Work-Around- The Mail and
W ire  Fraud  Statutes  ....................................................................  6
C. The Common Law Revenue Rule - Existence and
Justifications  ...............................................................................  7
Ill. CIRCUIT SPLITS: THE CURRENT STATE OF THE COMMON LAW
R EVENUE  R ULE  ................................................................................  11
A.  First Circuit: United  States v. Boots ........................................  12
B. Second Circuit: United States v. Trapilo ................................. 15
VI.  UNITED  STATES V. PASQUANTINO  II ................................................. 17
A.  Facts of the Case and Case History ...........................................  17
B.  The Fourth  Circuit Court's Ruling ............................................. 19
V. ANALYSIS OF THE IMPLICATED ISSUES ............................................. 24
A. Acting Against Clear Congressional Intent ............................. 25
B. Is a Failure to Disclose Smuggled Goods Actually Fraud? ....... 26
C. Determining if Lost Tax Revenue is Property ...................... 27
1. Determining Congressional Intent, Revisited: Did
Congress Mean for Unassessed Tax Revenue to
Shannon L. Snider is a member of the Class of 2006 at Pepperdine University
School of Law.

SNIDER

2/7/2006

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