California Court of Appeal December 14, 1970, Crim. 4031 (People v. Fahy)

*812

Opinion

KAUFMAN, J.

This case involves an organization known as “Americans Building Constitutionally” (hereinafter ABC). ABC had as its purpose and function the preparation, presentation and sale of a trust-foundation scheme purportedly designed to save for the creator federal estate taxes, state inheritance taxes and probate costs and expenses.

Defendant Walsh was a consultant to ABC.