Kuhali v. Reno, 266
F.3d 93 (2d Cir. Sept. 27, 2001) (federal conviction for conspiracy
to export firearms without license, in violation of 18 U.S.C.
§ 371 and 22 U.S.C. 2778, constitutes an aggravated felony
under INA § 101(a)(43)(C), (U), 8 U.S.C.

Evangelista v. Ashcroft, 204 F.Supp.2d
405, 406 (E.D.N.Y. May 7, 2002) (federal convictions of conspiracy
to impede the IRS in collection of income and payroll taxes
in violation of 18 U.S.C. § 371, failure to collect or pay
income/FICA taxes in violation of 26 U.S.C. § 7202, and attempt
to evade or defeat tax in violation of 26 U.S.C.

United States v. Ogembe, 41 F.Supp.2d 567
(E.D.Pa. Mar. 3, 1999) (federal conviction of conspiracy to
commit bank fraud in violation of 18 U.S.C. § 371 constitutes
an aggravated felony as an offense that "involves fraud
or deceit in which the loss to the victim or victims exceeds
$10,000" under INA § 101(a)(43)(M)(i), (U), 8 U.S.C.
§ 1101(a)(43)(M)(i), (U), regardless of sentence).

Alfarache v. Cravener, 203 F.3d 381,
384 (5th Cir. Feb. 22, 2000), cert. denied, 531 U.S. 813,
121 S.Ct. 46 (2000) (federal conviction of conspiracy to participate
in a racketeering enterprise, in violation of 18 U.S.C. §
1962(d), was an "aggravated felony" under INA §
101(a)(43)(J), 8 U.S.C. § 1101(a)(43)(J), for immigration
purposes).

Jideonwo v. INS, 224
F.3d 692 (7th Cir. Aug. 23, 2000) (federal conviction of conspiracy
to possess heroin with intent to distribute is an "aggravated
felony" under INA § 101(a)(43)(B), (U), 8 U.S.C.
1101(a)(43)(B), (U), for purposes of disqualifying a noncitizen
from eligibility for a discretionary waiver of deportation).

United States v. Graham, 169 F.3d 787
(3d Cir. Mar. 5, 1999), cert. denied, 528 U.S. 845 (1999)
(New York conviction of petit larceny with sentence imposed
of one year or more was "aggravated felony" under
INA § 101(a)(43)(G), 8 U.S.C. 1101(a)(43)(G), for purposes
of illegal re-entry sentencing enhancement, even though it
was a misdemeanor under state law).

Mutascu
v. Gonzales, __ F.3d __ (5th Cir. Apr. 3, 2006)
(California conviction of petty theft with a prior, in violation
of Penal Code § 666, with one-year sentence imposed is an
aggravated felony theft offense), rejecting United States
v. Corona-Sanchez, 291 F.3d 1201 (9th Cir. 2002).

United States v. Mejia-Barba, 327 F.3d
678 (8th Cir. May 5, 2003) (Iowa conviction of identity theft,
in violation of Iowa Code § 715A.8, constitutes aggravated
felony as a "theft offense" as defined in INA §
101(a)(43)(G), 8 U.S.C. § 1101(a)(43)(G), for purposes of
eight-level sentence enhancement under United States Sentencing
Guideline § 2L1.2(b)(1)(C), for illegal re-entry conviction).

United States v. Vidal, 426 F.3d
1011 (9th Cir. Oct. 24, 2005) (California conviction of unlawful
taking of a vehicle, in violation of Vehicle Code § 10851,
constitutes an aggravated felony under the, for purposes of
an eight-level increase in the base offense level for an illegal
re-entry sentence).

Fernandez-Ruiz v. Gonzales, 431 F.3d 1212 (9th Cir.
June 1, 2005) (Arizona conviction of theft, in violation of
Ariz. Rev. Stat. § 13-1802(A)(1) and (C), defined as knowingly,
and without lawful authority, controlling the property of
another with the intent to deprive that person of it, with
a sentence of 14 months in custody, constitutes a theft offense
aggravated felony under INA § 101(a)(43)(G), 8 U.S.C. 1101(a)(43)(G)).