PROVIDENCE — An estate planning lawyer and one of his employees fraudulently made more than $30 million by making investments in the names of people who were terminally ill with ailments such as cancer and Lou Gehrig’s disease, a federal prosecutor said during his opening statement at the pair’s trial Tuesday.

The lawyer, Joseph Caramadre, and his employee Raymour Radhakrishnan are charged with dozens of counts, including wire and mail fraud, identify theft, conspiracy, and money laundering. Caramadre is also charged with witness tampering.