Tax

Existence of Cayman tax directive confirmed by Cayman sources

July 31, 1997

Offshore Alert can today confirm that the Cayman Islands Governor, John Owen, HAS received a directive from the Foreign and Commonwealth Office in London instructing the island to introduce legislation to assist foreign countries with tax investigations.Yesterday, we ran a story indicating that the directive existed but also quoting senior government and business sources as categorically stating that it did not.Today, after further investigations, Offshore Alert can clear up any confusion and confirm that FCO correspondence seeking co-operation on foreign tax investigations has indeed arrived in Cayman and its existence is well-known in the top echelons of power.

Cayman law allows co-operation for ‘most serious tax offences’, says FCO

July 30, 1997

Letter to OffshoreAlert's editor from Nev Johnson, Press Officer, Foreign and Commonwealth Office concerning news that the Cayman Islands was being forced to co-operate with foreign tax investigations.

UK tax initiative in Cayman

July 30, 1997

Does it exist or doesn't it? That was the question being asked in the Cayman Islands this month after widespread reports that the Foreign and Commonwealth Office in London sent a directive to Governor John Owen instructing Cayman to pass legislation opening up bank accounts for tax investigations carried out by the world's major countries.

Irish authorities seek confidential bank information on Charles Haughey in Cayman

May 28, 1997

The authorities in Ireland were waiting anxiously this week to see if the Grand Court of the Cayman Islands will give them permission to interview Cayman bankers and auditors who may have information about alleged illegal payments to former Irish Prime Minister Charles Haughey.

USA v. Robert Raymond et al: Answers and Counterclaims

April 14, 1997

Answers and Counterclaims by Bob Bernhoft in a civil complaint filed by the USA against Robert R. Raymond and Robert G. Bernhoft, both doing business as Morningstar Consultants, at the U. S. District Court for the Eastern District of Wisconsin.

Mexico acts to curb offshore money transfers

March 24, 1997

The Mexican government has amended the country's tax laws to try to curb the massive outflow of capital being lost to the world's tax havens.

USA v. Robert Raymond et al: Complaint

March 3, 1997

Complaint filed by the USA against Robert R. Raymond and Robert G. Bernhoft, both doing business as Morningstar Consultants, at the U. S. District Court for the Eastern District of Wisconsin.

Colorado couple on the run from US creditors celebrate legal victory in Cayman

February 28, 1997

A Colorado couple on the run from the Internal Revenue Service and a possible prison sentence in the United States have been celebrating a major court victory in the Cayman Islands, whose government has welcomed them with open arms.The Appeals Court of the Cayman Islands reversed an earlier US$721,000 judgment made against Thomas and Sandra Quintin by a lower Cayman court in a case brought by energy giant Philips Petroleum of Oklahoma.

USA v. Daniel Enright et al: Superseding Indictment (‘Tax Fraud’)

August 27, 1996

Superseding Indictment alleging tax fraud and money laundering in USA v. Daniel Enright, Igor Erlikh, Aron Misulovin, Demetrios Karamanos, Richard Pedroni, Richard Santo, David Wasserstrom, Kevin Ginty, Ruslan Erlikh, Aron Chervin, John Ruocco, Ilya Klotsman, Arnold Zeidenfeld, Vadim Brusilovsky, Mary Ingram, Michael Lipkin, Alex Krechmar, Varujan Amroyan, Ilya Gorodetsky, Igor Yusim, Thomas Hampton, Rafail Shirl, and Anatoly Kogan at the U.S. District Court for the District of New Jersey.

Richard Nossen v. International Institute Companies, Inc. et al: Nossen’s Proposed Findings of Fact and Conclusions of Law

February 14, 1996

Richard Nossen's Proposed Findings of Fact and Conclusions of Law in a complaint filed by Richard Nossen against International Institute Companies, Inc., Concept Publishing, Inc., Robert C. Reid, Thomas Azzara, and Eden Press, Inc. at the U. S. District Court for the Eastern District of Virginia.

Richard Nossen v. International Institute Companies, Inc. et al: Amended Complaint

November 24, 1995

Amended Complaint filed by Richard Nossen against International Institute Companies, Inc., Concept Publishing, Inc., Robert C. Reid, Thomas Azzara, and Eden Press, Inc. at the U. S. District Court for the Eastern District of Virginia.

International Institute Companies, Inc. et al v. Eden Press, Inc.: Amended Third-Party Complaint

October 24, 1995

Amended Third-Party Complained filed by International Institute Companies, Inc., Concept Publishing, Inc., Robert C. Reid and Thomas Azzara against Eden Press, Inc. at the U. S. District Court for the Eastern District of Virginia.

Bermuda lawyers Vaucrosson and Hall sued for alleged unpaid taxes

August 10, 1995

Lawyers Julian Hall and Charles Vaucrosson are among 12 defendants who are being sued by the Minister of Finance for a total of $1.05 million in unpaid taxes and fees.The government department has started legal action at Supreme Court to recover money it claims it is owed.

Richard A. Nossen v. International Institute Companies, Inc. et al: Complaint

February 21, 1995

Complaint filed by Richard A. Nossen against International Institute Companies, Inc., Concept Publishing, Inc., Robert C. Reid and Thomas Azzara at the U. S. District Court for the Eastern District of Virginia.

USA v. Michael Alberga and CS Gill: Dismissal Order

February 25, 1992

Order dismissing indictment in USA v. Michael Alberga and CS Gill at the U.S. District Court for the District of Colorado.

USA v. Michael Alberga: Criminal Docket

February 25, 1992

Court Docket in USA v. Michael L. Alberga for the period from 1982 to 1992.

USA v. Kenneth Rijock: Order Reducing Sentence

November 18, 1991

Order Reducing Sentence in USA v. Kenneth Rijock at the U. S. District Court for the Northern District of Florida.

USA v. Kenneth Rijock: Government’s Motion For Sentence Reduction

October 16, 1991

Government's Motion for Sentence Reduction in USA v. Kenneth Rijock at the U. S. District Court for the Northern District of Florida.

USA v. Kenneth Rijock: Amended Criminal Judgment

March 22, 1991

Amended Judgment in a Criminal Case in USA v. Kenneth Walton Rijock at the U. S. District Court for the Northern District of Florida.

USA v. Kenneth Rijock: Criminal Judgment

October 16, 1990

Criminal Judgment in USA v. Kenneth Walton Rijock at the U. S. District Court for the Northern District of Florida.

USA v. Kenneth Rijock: Plea Agreement

August 7, 1990

Plea Agreement in USA v. Kenneth Walton Rijock at the U. S. District Court for the Northern District of Florida.

USA v. Kenneth Rijock: Criminal Information

August 3, 1990

Criminal Information in USA v. Kenneth Walton Rijock at the U. S. District Court for the Northern District of Florida.

USA v. Kenneth Rijock et al: Superseding Indictment

July 12, 1990

Superseding Indictment in USA v. Kenneth Walton Rijock, Herberto Julian Rodriguez, a.k.a. Tico Rodriguez, a.k.a. Herberto Castellano; Michael Clinton Gruener, a.k.a. Michael Rossi, and Christine Marie Dickinson at the U. S. District Court for the Northern District of Florida.

USA v. Kenneth Rijock et al: Criminal Indictment

May 10, 1990

Criminal Indictment in USA v. Kenneth Walton Rijock, Herberto Julian Rodriguez, Michael Clinton Gruener, and Christine Marie Dickinson at the U. S. District Court for the Northern District of Florida.

USA v. James G. Bryan et al: Criminal Indictment

April 30, 1987

Criminal Indictment in USA v. James G. Bryan, Robert J. (Jack) Bryan, Raul Costales, James R. Curtin, Allan L. Dolan, Lynford R. Evans, Mitchell E. Exctain, Elmer M. Haskins, Wayne M. Haskins, James A. Hearn, Eugene R. Jackson, Julian Malcomson, Richard W. Morris, Michael K. Mulford, Jan T. Shelton, Michael K. Shelton, George Sprague, Judith Thomason (Curtin), Anthony Virtue, Andreas Wiedenfeld, Ronald F. Williams, and John Worley at the U. S. District Court for the Northern District of Texas.

USA v. James G. Bryan et al: Court Docket

April 30, 1987

Court Docket in USA v. James G. Bryan, Robert J Jack Bryan, Raul Costales, James R Curtin, Allan L Dolan, Lynford R Evans, Mitchell E Exctain, Elmer Haskins, Wayne Haskins, James A Hearn, Eugene R Jackson, Julian Malcomson, Richard W Morris, Michael K Mulford, Jan T Shelton, Michael K Shelton, George Sprague, Judith Thomason Curtin, Anthony Virtue, Andreas Wiedenfeld, Ronald F Williams, and John Worley at the U. S. District Court for the Northern District of Texas.

USA v. Edward C. Bodden et al: Superseding Indictment

June 11, 1986

Superseding Indictment in USA v. Edward C. Bodden, a.k.a. Jill Bodden; Everett Kyle Lane, Christopher Bain, Sibert Watler, a.k.a. Bert Watler; Executive Air Services, Ltd., and Inco Bank and Trust Corporation at the U. S. District Court for the Northern District of Florida.

USA v. Ronald E. Hedges et al: Criminal Indictment

April 17, 1986

Indictment in USA v. Ronald E. Hedges, Gene W. Plemons, and Everett Kyle Lane at the U. S. District Court for the Northern District of Florida.

USA v. William Kilpatrick et al: Order Dismissing Indictment

September 27, 1984

Findings of Fact, Conclusions of Law & Order of Dismissal in USA v. William A. Kilpatrick, Michael Alberga, Declan O'Donnell, John Pettingill, Sheila Lerner, CS Gill, CM Smith and The Bank of Nova Scotia at the U.S. District Court for the District of Colorado.

USA vs. William Kilpatrick et al: Memorandum by Alberga and Gill

March 22, 1984

Memorandum by Michael Alberga and CS Gill on Proposed Findings of Fact and Conclusions of Law in Support of Motions for Dismissal of Indictment in USA v. William A. Kilpatrick et al at the U. S. District Court for the District of Colorado.

USA v. William A. Kilpatrick et al: Memorandum Opinion Granting Motion for New Trial

August 25, 1983

Memorandum Opinion Granting Motion for New Trial and Denying Motion For Acquittal in USA v. William A. Kilpatrick et al at the U. S. District Court for the District of Colorado.

USA v. William A. Kilpatrick et al: Government’s Proposed Witness List

April 29, 1983

Government's Proposed Witness List in USA v. William A. Kilpatrick et al at the U. S. District Court for the District of Colorado.

USA v. William Kilpatrick et al: Criminal Indictment

September 30, 1982

Criminal Indictment alleging tax fraud in USA v. William A. Kilpatrick, Michael Alberga, Declan O'Donnell, John Pettingill, Sheila Lerner, CS Gill, CM Smith and The Bank of Nova Scotia at the U. S. District Court for the District of Colorado.