United States v. Sampson, No. 15-2869 (2d Cir. 2018)Annotate this Case
The Second Circuit vacated the district court's grant of defendant's motion to dismiss two counts of an indictment charging him with federal-program embezzlement. Defendant, a former New York State Senator, allegedly embezzled funds from escrow accounts that he oversaw in his capacity as a referee for foreclosure actions. The court agreed with the government that the district court erred by concluding pretrial, as a matter of law, that defendant necessarily formed the fraudulent intent required for the charged embezzlements -- and thus completed those embezzlements -- once he failed to remit the funds. Therefore, the court held that the district court made a premature factual determination regarding the time at which defendant, if guilty, formed the requisite fraudulent intent. The court reinstated the two federal-program embezzlement counts and remanded for further proceedings.