USA v. Kenneth Heller: Heller’s Sentencing Memorandum

Heller’s Sentencing Memorandum in USA v. Kenneth Heller, a client of Swiss banks UBS AG and Wegelin & Co., at the U. S. District Court for the Southern District of New York. Heller’s cooperation contributed to the indictment against Wegelin & Co. bankers Michael Berlinka, Urs Frei and Roger Keller, according to Heller’s sentencing memorandum.