To those who think “we’ve got him now” unfortunately you are ignorant as to the facts of the case, I suggest you look at the case: New York people vs Hankin, where the court held: "Even an intent to deceive and conceal another crime does not eliminate the required element of intent to defraud, commonly understood to mean to cheat someone out of money, other property or something of value”. Furthermore the Supreme Court held in the 1987 case: McNally vs U.S. in which the justices declared “The object of any scheme alleging fraud must be to deprive a victim of money or property” NY has no case.