Lee v. United States, 368
F.3d 218 (3d Cir. May 19, 2004) (federal conviction of filing
false income tax returns, in violation of 26 U.S.C. § 7206(1),
is not an aggravated felony, as defined by INA § 101(a)(43)(M)(i),
8 U.S.C. § 1101(a)(43)(M)(i), for immigration purposes, as
INA § 101(a)(43)(M)(ii), 8 U.S.C. 1101(a)(43)(M)(ii) specifically
covers tax evasion, but INA § 101(a)(43)(M)(ii), 8 U.S.C.

Vieira-Garcia v. INS, 239 F.3d 409
(1st Cir. Feb. 21, 2001) (Rhode Island conviction of attempted
theft and sentence to term of ten years imprisonment constituted
an aggravated felony under INA § 101(a)(43)(G), 8 U.S.C.
1101(a)(43)(G), triggering deportation).

Abimbola v. Ashcroft, 378 F.3d 173 (2d Cir.
Aug. 5, 2004) (Connecticut conviction of third-degree larceny,
under Conn. Gen. Stat. § 53a-124, constitutes an aggravated
felony theft offense under INA § 101(a)(43)(G), 8 U.S.C.
1101(a)(43)(G)).

Perez v. Greiner, 296 F.3d 123, 126 n.5
(2d Cir. July 19, 2002) (New York conviction for second degree
robbery in violation of N.Y. Penal L. § 160.10(1), is an "aggravated
felony" under INA § 101(a)(43)(G), 8 U.S.C. 1101(a)(43)(G)).

United States v. Pacheco, 225 F.3d 148
(2d Cir. Aug. 29, 2000), cert. denied, 533 U.S. 904 (2001)
(Rhode Island misdemeanor petty theft conviction, for which
suspended sentence of one year was imposed, constituted an
aggravated felony, under INA § 101(a)(43)(G), 8 U.S.C. 1101(a)(43)(G),
warranting 16-level enhancement of illegal re-entry sentence).

Jaafar v. INS, 77 F.Supp.2d 360 (W.D.N.Y.
Nov. 12, 1999) (New York petit larceny conviction, in violation
of N.Y. Penal L. § 155.25, a class A misdemeanor with a sentence
to one year of imprisonment, was an "aggravated felony"
under INA § 101(a)(43)(G), 8 U.S.C. 1101(a)(43)(G) for removal
purposes).

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.

Munroe v. Ashcroft, 353 F.3d 225 (3d Cir.
Dec. 16, 2003) (New Jersey conviction of theft by deception,
N.J.S.A. § 2C: 20-4, held to be aggravated felony fraud conviction
under INA § 101(a)(43)(M)(i), 8 U.S.C.

Valansi v. Ashcroft, 278 F.3d 203 (3d
Cir. Jan. 23, 2002) (federal conviction for embezzling, in
violation of 18 U.S.C. § 656, in excess of $400,000 in cash
and checks from employer was not a fraud offense aggravated
felony as defined in section INA § 101(a)(43)(M)(i), 8 U.S.C.
§ 1101(a)(43)(M)(i), for immigration purposes).

Sulaiman v. Attorney General, Immigration
and Naturalization Service, 212 F.Supp.2d 413 (E.D.Pa. July
30, 2002) (federal conviction of bank fraud, in violation
of 18 U.S.C. § 1344, held to be an aggravated felony fraud
offense with loss to victim(s) in excess of $10,000, under
INA § 101(a)(43)(M)(i), 8 U.S.C. 1101(a)(43)(M)(i), for
the immigration purpose of denying asylum).