Turkhan v. INS, 123 F.3d
487, 488 (7th Cir. Aug. 12, 1997) (federal conviction of conspiracy
to distribute cocaine in violation of 21 U.S.C. § 846 constituted
aggravated felony conviction under INA § 101(a)(43)(B), 8
U.S.C. § 1101(a)(43)(B), (U), for deportation purposes),
overruled on other grounds by LaGuerre v. Reno, 164 F.3d 1035
(7th Cir. Dec. 22, 1998).

Gavilan-Cuate v. Yetter, 276 F.3d 418 (8th
Cir. Jan. 9, 2002) (federal conviction of conspiracy to transport
and harbor illegal aliens, in violation of INA § 274(a)(1)(A)(ii)
and (iii), 8 U.S.C. § 1324(a)(1)(A)(ii) and (iii), constituted
an aggravated felony under INA § 101(a)(43)(N), 8 U.S.C.
1101(a)(43)(N), despite parenthetical mentioning smuggling).

Li v. Ashcroft, 389 F.3d 892 (9th
Cir. Nov. 19, 2004) (federal conviction of conspiracy to defraud
the United States, in violation of 18 U.S.C. § 371, is divisible
with respect to the fraud offense aggravated felony defined
in INA § 101(a)(43)(M)(i), 8 U.S.C.

Bejacmar v. Ashcroft, 291 F.3d 735 (11th Cir.
May 14, 2002) (federal conviction of conspiracy to commit
bank fraud, a violation of 18 U.S.C. § 371, constituted an
aggravated felony under INA § 101(a)(43)(M)(I), (U), 8 U.S.C.
§ 1101(a)(43)(M)(i), (U), since the loss to the victim exceeded
$10,000).

Matter of Davis, 20 I. &
N. Dec. 536 (BIA May 28, 1992) (Maryland conviction of conspiracy
to distribute a controlled substance, in violation of article
27, section 286(a)(1) of the Maryland Annotated Code, constitutes
a "drug trafficking crime" as defined in 18 U.S.C.
§ 924(c)(2) (1988), and is therefore an aggravated felony
under INA § 101(a)(43)(B), 8 U.S.C.

Conteh v.
Gonzales, __ F.3d __ (1st Cir. Aug. 22, 2006) (Federal conviction
for conspiracy under 18 U.S.C. § 371, where the underlying
offense was a violation of 18 U.S.C. § 513(a) [possession
of counterfeit security] with a loss in excess of $10,000,
is an aggravated felony fraud offense for immigration purposes).

Kamagate v. Ashcroft, 385 F.3d 144 (2d Cir. Sept.
21, 2004) (federal conviction of conspiracy to utter and possess
counterfeit securities in violation of 18 U.S.C. § 371, 513(a),
constitutes an aggravated felony, as "an offense relating
to . . . counterfeiting," under INA § 101(a)(43)(R),
(U), 8 U.S.C. § 1101(a)(43)(R), (U), triggering deportability
under INA § 237(a)(2)(A)(iii), 8 U.S.C.

Sui v. INS, 250 F.3d
105 (2d Cir. May 11, 2001) (federal conviction of violating
18 U.S.C. § 513(a), possession of counterfeit securities with
intent to deceive, does not necessarily constitute an attempt
to pass counterfeit securities and cause a loss, and is therefore
not an "attempt" to commit an aggravated felony
under INA § 101(a)(43)(U), 8 U.S.C. 1101(a)(43)(U), for
deportation purposes).

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.