April is Poetry Month!

Ven-Fuel was convicted of fraudulent acts,
By the Trial Court’s finding of adequate facts.
We think it likely that fraud took place,
But Materiality was not shown in this case.
So while the Government will no doubt be annoyed,
We declare the conviction null and void.

U.S. v. Ven-Fuel, Inc., 602 F.2d 747, 748 (C.A.Fla., 1979). Written by Judge John R. Brown.
Ven-Fuel had been convicted of importing fuel oil under an import license obtained by fraudulent statements, but the appellate court found the statements not material. The entire poem is 14 lines, and an elegant summary of the case.