Standefer v. United States

447 U.S. 10 (1980)

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Nature of the Case

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Facts

D was indicted on four counts of making gifts to a public official, in violation of 18 U.S.C. § 201(f), and on five counts of aiding and abetting a revenue official in accepting compensation in addition to that authorized by law. D, the head of Gulf Oil's tax department, had authorized payments for five vacation trips to Cyril Niederberger, who then was the Internal Revenue Service agent in charge of the audits of Gulf's federal income tax returns. Niederberger was tried on these charges. He was convicted on four counts in connection with the vacations in Miami, Absecon, Pebble Beach, and Las Vegas and of two counts of violating § 7214 (a) (2) for the Pebble Beach and Las Vegas trips. He was acquitted on the count involving the Pompano Beach trip and on the three counts charging him with accepting payments from Gulf for trips to Pompano Beach, Miami, and Absecon. D moved to dismiss the counts against him in connection with the Pompano Beach, Miami, and Absecon vacations. D argued that because Niederberger, the only named principal, had been acquitted of accepting unlawful compensation as to those vacations, he could not be convicted of aiding and abetting in the commission of those offenses. The District Court denied the motion. The jury returned guilty verdicts on all nine counts against D. D appealed his convictions to the Court of Appeals for the Third Circuit claiming, inter alia, that he could not be convicted of aiding and abetting a principal, Niederberger, when that principal had been acquitted of the charged offense. The Court of Appeals rejected that contention.