James v. Gonzales, ___ F.3d ___, 2006 WL
2536614 (5th Cir. Sept. 5, 2006) (federal conviction of aiding
and abetting bank fraud, in violation of 18 U.S.C. §§
2, 1344, constituted an offense "involving" fraud
or deceit, since the elements of aiding and abetting bank
fraud "necessarily entailed the criminal intent to see
bank fraud committed, some affirmative conduct designed to
aid the bank fraud, and his seeking, by his own action, to
make the bank fraud successful."; "Significantly,
'the aiding and abetting statute, 18 U.S.C. § 2, does
not define a separate crime,' but rather provides another
means of convicting someone of the underlying offense."
(Footnote omitted.)).