District Court, D. Massachusetts February 27, 1986, Crim. 85-340-T (United States v. Percuoco)

MEMORANDUM

TAURO, District Judge.

Defendants Percuoco, Griffin, Walsh, and Goldberg are alleged to have cooperated in the establishment of fraudulent coal mining tax shelters in West Virginia, and the subsequent use of these shelters to provide clients with illegal deductions on tax returns filed in Massachusetts.