The Argument the left uses on the trial
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Case in point, right away. 1 or 2 cases per year in a country of 300+ million definitely already qualifies as "obscure". But even that comparison only works "on the most basic level" by looking at all charges in the same general category rather than looking only for contextually similar charges. That's a categorization just barely less useless than saying "Hitler and Merkel are both German ex-chancellors. So Germany regularly elects people like Hitler."
Just nitpicking numbers:
The office's domain is not the whole country, and not every citizen has business records to report.
Your point still stands because there can be tons of individual expenses that businesses have to organize and categorize for reporting to the IRS, state, and stakeholders.
Fair point, I had got a little gung ho with the napkin math.
I'm not the only one though, I double checked the "dozens" were all from the New York office and not actually weaseled from a nationwide list. Found their presumed source and it's 28 cases.
Which is including a large number of cases where prison corrections officers falsifying reports after inmates were assaulted weirdly comes under "falsifying business records". Lots of cases where it's a ancillary charge alongside class B felonies like insurance fraud or grand larceny. Less than 5 actually comparable cases where falsifying is the only charge, usually in connection with bribery.