Dead Russian lawyer Sergei Magnitsky has been found guilty of tax evasion after an unusual posthumous trial.
A Moscow court also found Magnitsky's onetime client, the US-born British investor William Browder, guilty of evading some 17 million dollars (£11.3m) in taxes, Russian news agencies reported.
Magnitsky died in prison of untreated pancreatitis in 2009, months after alleging that organised criminals colluded with corrupt Interior Ministry officials to claim a 230 million dollar (£152m) tax rebate through illegally obtained subsidiaries of Mr Browder's Hermitage Capital investment company.
His death prompted widespread criticism from human rights activists and the presidential human rights council found in 2011 that he had been beaten and deliberately denied medical treatment.
A US law named for Magnitsky calls for sanctions on Russians identified as human rights violators.