Court of Appeals for the Second Circuit December 5, 1997, No. 111, Docket 97-1011 (United States v. Trapilo)

MESKILL, Circuit Judge:

This appeal presents the question whether a scheme to defraud the Canadian government of tax revenue is cognizable under the federal wire fraud statute, 18 U.S.C. § 1343. In addressing that issue, the district court adopted the reasoning of the First Circuit in *549United States v. Boots, 80 F.3d 580 (1st Cir.), cert. denied, — U.S. -, 117 S.Ct. 263, 136 L.Ed.