mirror-epstein-docs/results/IMAGES004/DOJ-OGR-00009529.json

{
  "document_metadata": {
    "page_number": "5",
    "document_number": "1:09-cr-00581-WHP Document 605",
    "date": "03/18/13",
    "document_type": "court document",
    "has_handwriting": false,
    "has_stamps": false
  },
  "full_text": "Case 1:09-cr-00581-WHP Document 605 Filed 03/18/13 Page 5 of 41\n\nI. RELEVANT FACTS\n\nA. Defendant's Educational Background and Work History\n\nParse obtained his bachelor's degree in business administration from the University of Michigan in 1984 and his Master's degree in business administration from the same school in 1988. PSR ¶¶ 89-90. Parse also was a licensed stockbroker and investment adviser, and passed various securities and investment adviser exams. From 1988 to 1995, Parse acted as an investment adviser at Goldman Sachs, Kidder Peabody, and Credit Suisse First Boston. From 1995 through April 2006, Parse was employed as an investment representative at Deutsche Bank Alex Brown in its Chicago office. From April 2006 to the present, Parse has been self-employed at his company Union Capital LLC, a financial consulting firm, which is currently dormant.\n\nB. The Offense Conduct\n\nThe facts concerning Parse's offense conduct will not be repeated herein at length, as those facts are comprehensively set forth in the trial record and the PSR. Accordingly, we are confident that, as a result of the foregoing and the submissions made by the parties, the Court is thoroughly familiar with the scope and nature of the defendant's criminal conduct.\n\nSeveral aspects of that offense conduct bear additional discussion.\n\n1. Parse's Participation in the Fraudulent Kasperzak/Calphalon Tax Shelter\n\nParse assisted in advising the shareholders of the Calphalon cookware company (primarily members of the Kasperzak family, owners of the company, and several key employees) on the orderly disposition of their shares of Newell stock acquired in a stock swap as a result of the sale of\n\n1 The facts described in this section are based on the Probation Department's Presentence Report (\"PSR\"), the trial record, documents that the Government has produced to the defendant in discovery, and Government interviews of various witnesses.\n\n3\n\nDOJ-OGR-00009529",
  "text_blocks": [
    {
      "type": "printed",
      "content": "Case 1:09-cr-00581-WHP Document 605 Filed 03/18/13 Page 5 of 41",
      "position": "header"
    },
    {
      "type": "printed",
      "content": "I. RELEVANT FACTS",
      "position": "top"
    },
    {
      "type": "printed",
      "content": "A. Defendant's Educational Background and Work History",
      "position": "middle"
    },
    {
      "type": "printed",
      "content": "Parse obtained his bachelor's degree in business administration from the University of Michigan in 1984 and his Master's degree in business administration from the same school in 1988. PSR ¶¶ 89-90. Parse also was a licensed stockbroker and investment adviser, and passed various securities and investment adviser exams. From 1988 to 1995, Parse acted as an investment adviser at Goldman Sachs, Kidder Peabody, and Credit Suisse First Boston. From 1995 through April 2006, Parse was employed as an investment representative at Deutsche Bank Alex Brown in its Chicago office. From April 2006 to the present, Parse has been self-employed at his company Union Capital LLC, a financial consulting firm, which is currently dormant.",
      "position": "middle"
    },
    {
      "type": "printed",
      "content": "B. The Offense Conduct",
      "position": "middle"
    },
    {
      "type": "printed",
      "content": "The facts concerning Parse's offense conduct will not be repeated herein at length, as those facts are comprehensively set forth in the trial record and the PSR. Accordingly, we are confident that, as a result of the foregoing and the submissions made by the parties, the Court is thoroughly familiar with the scope and nature of the defendant's criminal conduct.",
      "position": "middle"
    },
    {
      "type": "printed",
      "content": "Several aspects of that offense conduct bear additional discussion.",
      "position": "middle"
    },
    {
      "type": "printed",
      "content": "1. Parse's Participation in the Fraudulent Kasperzak/Calphalon Tax Shelter",
      "position": "middle"
    },
    {
      "type": "printed",
      "content": "Parse assisted in advising the shareholders of the Calphalon cookware company (primarily members of the Kasperzak family, owners of the company, and several key employees) on the orderly disposition of their shares of Newell stock acquired in a stock swap as a result of the sale of",
      "position": "middle"
    },
    {
      "type": "printed",
      "content": "1 The facts described in this section are based on the Probation Department's Presentence Report (\"PSR\"), the trial record, documents that the Government has produced to the defendant in discovery, and Government interviews of various witnesses.",
      "position": "footer"
    },
    {
      "type": "printed",
      "content": "3",
      "position": "footer"
    },
    {
      "type": "printed",
      "content": "DOJ-OGR-00009529",
      "position": "footer"
    }
  ],
  "entities": {
    "people": [
      "Parse",
      "Kasperzak"
    ],
    "organizations": [
      "University of Michigan",
      "Goldman Sachs",
      "Kidder Peabody",
      "Credit Suisse First Boston",
      "Deutsche Bank Alex Brown",
      "Union Capital LLC",
      "Calphalon",
      "Newell"
    ],
    "locations": [
      "Michigan",
      "Chicago"
    ],
    "dates": [
      "1984",
      "1988",
      "1988",
      "1995",
      "1995",
      "April 2006"
    ],
    "reference_numbers": [
      "1:09-cr-00581-WHP",
      "Document 605",
      "DOJ-OGR-00009529"
    ]
  },
  "additional_notes": "The document appears to be a court filing related to a criminal case. The text is mostly printed, with some footnote text. There are no visible stamps or handwritten annotations."
}