Thanks for visiting! Welcome to a new way to research case law. You are viewing a free summary from Descrybe.ai. For citation and good law / bad law checking, legal issue analysis, and other advanced tools, explore our Legal Research Toolkit — not free, but close.
United States v. Jimmy Odom
Citations: 736 F.2d 150; 5 Employee Benefits Cas. (BNA) 2395; 1984 U.S. App. LEXIS 21146Docket: 84-4056
Court: Court of Appeals for the Fifth Circuit; June 25, 1984; Federal Appellate Court
Jimmy Odom was convicted on four counts of aiding and abetting the making of false statements in employee benefit plan reports, resulting in a sentence of five years probation, a $1,000 fine per count, and restitution. The case stemmed from Odom's actions as president and union steward of Local 692, where he arranged for union crews to work for Allan Edwards Construction Company. Under a collective bargaining agreement, Edwards was obligated to contribute to employee benefit plans. However, Odom instructed Edwards to pay him directly for his benefits and to omit his name from employee reports, leading to the submission of falsified reports to the benefit plans. Odom's appeal argued that he could not be convicted under 18 U.S.C. § 1027, as it applies to employers, asserting that the law was designed to protect employees from employer misconduct. The court rejected this argument, clarifying that Odom was convicted under 18 U.S.C. § 2 for aiding and abetting Edwards' unlawful actions, not directly under § 1027. The court emphasized that there is no requirement for an aider and abettor to be an employer, and the jury had sufficient evidence to find that Odom knowingly facilitated the filing of false reports. Odom's conviction under 18 U.S.C. § 2 for aiding and abetting a violation of § 1027 is affirmed, despite his employment status. 18 U.S.C. § 2 states that individuals who commit or assist in committing an offense against the United States are punishable as principals. Additionally, § 1027 criminalizes making false statements in documents related to the Employee Retirement Income Security Act of 1974 (ERISA), with penalties of up to $10,000 in fines, five years of imprisonment, or both for knowingly concealing required information or making false representations.