Posted on April 24, 2026 by Barry Zalma
Criminal Who Bought and Sold Stolen Catalytic Convertors Sentenced to Five Years
Buying and Selling Stolen Catalytic Convertors Requires Jail Term
Post number 5325
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In Commonwealth Of Pennsylvania v. Michael Williams, No. 1409 EDA 2025, J-A03027-26, Superior Court of Pennsylvania (April 17, 2026) Michael Williams, operating TDI Towing, purchased approximately $2.7 million in stolen catalytic converters annually from individuals who removed them from vehicles in Bucks, Philadelphia, Montgomery, and Delaware counties. Williams then resold these converters for profit to an automotive store in New Jersey.
FACTUAL BACKGROUND:
Catalytic converters, which contain precious metals like rhodium, palladium, and platinum, were targeted due to the high market value of these metals during the relevant period. Williams was the boss of everything that occurred at TDI Towing-he ran the catalytic converter purchase and sales operation, gave instructions to employees to run the operation, and supplied the cash for the operation.
The purchasing of catalytic converters occurred 24 hours a day, 7 days a week and involved people from the street bringing in one or numerous catalytic converters at a time to sell to TDI Towing.
Williams knew that ninety-nine percent of the catalytic converters sold to TDI were stolen. Williams bought approximately one hundred seventy-five (175) catalytic converters per week and paid out an average of $300.00 per catalytic converter which was calculated to 2.7 million dollars for catalytic converters per year.
The court sentenced Williams on the single count of receiving stolen property to 30 to 60 months’ incarceration followed by two years of probation.
LEGAL ISSUES:
Williams pleaded guilty to receiving stolen property and related charges. The primary legal issue on appeal involved the discretionary aspects of his sentence.
COURT’S ANALYSIS AND DISCUSSION:
The Superior Court (acting as an appellate court) reviewed the trial court’s summary of facts and considered Williams’s challenge to the sentence imposed. The trial court’s sentencing memorandum reflects an assessment of the facts and the trial court’s application of sentencing discretion, with no indication that legal standards were misapplied.
Sentencing is a matter vested in the sound discretion of the sentencing judge, and a sentence will not be disturbed on appeal absent a manifest abuse of discretion. An abuse of discretion occurs where the sentencing court ignored or misapplied the law, exercised its judgment for reasons of partiality, prejudice, bias or ill will, or arrived at a manifestly unreasonable decision. The court adequately considered the mitigating factors, as well as the seriousness and duration of the crime in determining Williams’s sentence.
CONCLUSION:
The court affirmed the judgment of sentence, concluding that the trial court acted within its discretion regarding the punishment imposed for Williams’s offenses.
ZALMA OPINION
Convicted criminals unhappy with their sentence and appeal it to a higher court define the unmitigated gall expressed by the Yiddish word “Chutzpah”. Williams was a major criminal paying more than two million dollars to thieves 24 hours a day seven days a week and selling them over to others for a major profit. He was caught, found guilty and sentence to 30 to 60 months in prison and complained it was too much. He was wrong and should have been happy with the short sentence.
(c) 2026 Barry Zalma & ClaimSchool, Inc.
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Denial of Flood Claim Starts the Limitation Period Running
Post number 5324
See the video at https://rumble.com/v78t566-nfpa-strictly-enforces-conditions.html and at https://youtu.be/UyUPPtbZWOk, and at https://zalma.com/blog plus more than 5300 posts.
Unlike Insurance Companies the NFPA is Enforced Strictly
Unlike Insurance Companies the NFPA is Enforced Strictly
In ZOZO Investments LLC, Bertie & Neeka LLC, Foreign Limited Liability Companies v. First Community Insurance Company, a Florida Corporation, No. 25-12492, United States Court of Appeals, Eleventh Circuit (April 15, 2026) Zozo Investments LLC and Bertie & Neeka LLC (“Zozo”) owned property in Fort Myers Beach, Florida, insured under the National Flood Insurance Program (NFIP) through First Community Insurance Company (“First Community”) and appealed the dismissal of their suit when their claim was denied..
FACTS
After the property suffered flood damage from Hurricane Ian, Zozo filed a claim. First Community initially paid the claim but later ...
Captive Insurers are an Acceptable Means to Avoid Tax
Post number 5328
See the video at https://rumble.com/v78rr9k-win-some-lose-some-when-you-sue-the-irs.html and at https://youtu.be/1FrfujEOEuI, and at https://zalma.com/blog plus more than 5300 posts.
In Drake Plastics Ltd. Co., et al. v. Internal Revenue Service, et al., Civil Action No. H-25-2570, United States District Court, S.D. Texas, Houston Division (April 15, 2026) Plaintiffs (Drake Plastics Ltd. Co.; Drake Insurance Co., a captive insurer; and Strategic Risk Alternatives, LLC, a micro-captive manager/advisor) challenged Treasury/IRS’s January 14, 2025 final rule imposing disclosure requirements for certain micro-captive transactions. The Final Rule created two disclosure categories with different criteria and penalty consequences:
1. micro-captive “transactions of interest” (26 C.F.R. § 1.6011-11) and
2. “listed” micro-captive transactions (26 C.F.R. § 1.6011-10).
The plaintiffs moved for vacatur of the Final Rule; a declaratory judgment; a permanent ...
A Legal Assistant is not a Lawyer
Post number 5323
Posted on April 21, 2026 by Barry Zalma
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Law Student Taking Depositions and Argued Motions in Court Resulted in Discipline
In Frederick Mitchell v. Dawn Wigeri Van Edema et al., C102026, California Court of Appeals, Third District, Yolo (April 13, 2026) Thomas Rutaganira initiated an unlawful detainer action against Krista Mitchell. Frederick Mitchell, Krista’s father, served as a legal assistant and claimed participation in the State Bar of California law office study program, which allows individuals to qualify for the bar exam without formal law school attendance.
FACTUAL BACKGROUND
Frederick took depositions and argued motions in a related bankruptcy action, which led Keith and Dawn to file State Bar complaints, alleging Frederick’s unauthorized practice of law and Ernest’s alleged aiding of Frederick. The State Bar issued a cease and desist notice to Frederick, clarifying he was not a participant in...
ZIFL – Volume 30, Issue 7 – April 1, 2026
THE SOURCE FOR THE INSURANCE FRAUD PROFESSIONAL
Post number 5314
Posted on April 1, 2026 by Barry Zalma
Zalma’s Insurance Fraud Letter (ZIFL) continues its 30th year of publication dedicated to those involved in reducing the effect of insurance fraud. ZIFL is published 24 times a year by ClaimSchool and is written by Barry Zalma. It is provided FREE to anyone who visits the site at http://zalma.com/zalmas-insurance-fraud-letter-2/ This issue contains the following articles about insurance fraud:
No One is Above the Law – Not Even a Police Officer
Police Officer Convicted for Fraud in Reporting an Accident Affirmed
Police Officer Should never Lie about Results of Chase
In State Of Ohio v. Anthony Holmes, No. 115123, 2026-Ohio-736, Court of Appeals of Ohio, Eighth District, Cuyahoga (March 5, 2026) a police officer appealed criminal conviction as a result of lies about a high speed chase.
Read the following article and the full issue of ZIFL at https://zalma.com/blog/wp-content/uploads/2026/03/ZIFL-04-01-2026-1.pdf...
ZIFL – Volume 30, Issue 7 – April 1, 2026
THE SOURCE FOR THE INSURANCE FRAUD PROFESSIONAL
Post number 5314
Posted on April 1, 2026 by Barry Zalma
Zalma’s Insurance Fraud Letter (ZIFL) continues its 30th year of publication dedicated to those involved in reducing the effect of insurance fraud. ZIFL is published 24 times a year by ClaimSchool and is written by Barry Zalma. It is provided FREE to anyone who visits the site at http://zalma.com/zalmas-insurance-fraud-letter-2/ This issue contains the following articles about insurance fraud:
No One is Above the Law – Not Even a Police Officer
Police Officer Convicted for Fraud in Reporting an Accident Affirmed
Police Officer Should never Lie about Results of Chase
In State Of Ohio v. Anthony Holmes, No. 115123, 2026-Ohio-736, Court of Appeals of Ohio, Eighth District, Cuyahoga (March 5, 2026) a police officer appealed criminal conviction as a result of lies about a high speed chase.
Read the following article and the full issue of ZIFL at https://zalma.com/blog/wp-content/uploads/2026/03/ZIFL-04-01-2026-1.pdf...
Posted on March 30, 2026 by Barry Zalma
Insurance Fraud, a Way to Reduce Violent Crime
Post number 5313
A Fictionalized True Crime Story of Insurance Fraud from an Expert who explains why Insurance Fraud is a “Heads I Win, Tails You Lose” situation for Insurers. The story helps to Understand How Insurance Fraud in America is Costing Everyone who Buys Insurance Thousands of Dollars Every year and Why Insurance Fraud is Safer and More Profitable for the Perpetrators than any Other Crime.
She Taught Her Customers The Swoop And Squat:
Recently the California Insurance Department’s Fraud Division arrested a young woman in Los Angeles County for operating an insurance fraud school. She advertised her classes in the “Penny Saver” an advertising sheet distributed free to the public and a print version of Facebook, X Craig’s list. She had operated for several years teaching methods of committing automobile insurance fraud. Only after a police officer enrolled in one of her classes was she arrested.
Her defense ...