Magnitsky was, in fact, no whistleblower, and no lawyer, but the accountant of American billionaire Bill Browder, who had been charged by the Russian Government (and who then fled Russia) as having tax-defrauded the Russian Government of $230 million. And, Magnitsky's death in prison was due to inadequate medical care of his pancreatitis by the medical personnel there, not (as Browder alleged) to any "beating."
THE SECOND ACCUSATION, in 2014, is that "Russia stole Crimea." This charge is the source of additional (and more severe) sanctions against Russis, and also of NATO's massing of troops and weapons on and near Russia's border, which are massed there allegedly to 'protect' European nations against 'Russian aggression' (such as 'seizing Crimea'). It's all founded on basic lies regarding Crimea and Ukraine. A fuller presentation of that case is here. But what constitutes the most remarkable evidence of all in this entire matter are two crucial phone-conversations.