Marinello v. United States
| Docket No. | Op. Below | Argument | Opinion | Vote | Author | Term |
|---|---|---|---|---|---|---|
| 16-1144 | 2nd Cir. |
Dec 6, 2017 Tr.Aud. |
Mar 21, 2018 | 7-2 | Breyer | OT 2017 |
Holding: To convict a defendant under 26 U. S. C. §7212(a) -- which forbids “corruptly or by force or threats of force . . . obstruct[ing] or imped[ing], or endeavor[ing] to obstruct or impede, the due administration of [the Internal Revenue Code]” -- the federal government must prove the defendant was aware of a pending tax-related proceeding, such as a particular investigation or audit, or could reasonably foresee that such a proceeding would commence.
Judgment: Reversed and remanded, 7-2, in an opinion by Justice Breyer on March 21, 2018. Justice Thomas filed a dissenting opinion, in which Justice Alito joined.
SCOTUSblog Coverage
- OT2017 #19: "This Classroom Is Not Full" (First Mondays)
- Opinion analysis: A “nexus” requirement for the tax code’s obstruction felony (Susan C. Morse)
- A "view" from the courtroom: Just another (snowy) workday here (Mark Walsh)
- OT2017 #9: "Peak SG" (First Mondays)
- Argument analysis: Is “cash only” enough for a tax law obstruction charge? (Susan C. Morse)
- Argument preview: What limits tax law obstruction-of-justice charges? (Susan C. Morse)
- Today's orders (Amy Howe)
| Date | Proceedings and Orders |
|---|---|
| Mar 21 2017 | Petition for a writ of certiorari filed. (Response due April 21, 2017) |
| Apr 12 2017 | Order extending time to file response to petition to and including May 22, 2017. |
| Apr 21 2017 | Brief amicus curiae of The American College of Tax Counsel filed. |
| Apr 21 2017 | Brief amici curiae of Cause of Action Institute, at el. filed. |
| May 22 2017 | Brief of respondent United States in opposition filed. |
| May 25 2017 | Letter of May 25, 2017, with supplemental authority from the Acting Solicitor General received. |
| Jun 05 2017 | Reply of petitioner Carl J. Marinello, II filed. |
| Jun 06 2017 | DISTRIBUTED for Conference of June 22, 2017. |
| Jun 26 2017 | DISTRIBUTED for Conference of June 26, 2017. |
| Jun 27 2017 | Petition GRANTED. |
| Aug 03 2017 | The time to file the joint appendix and petitioner's brief on the merits is extended to and including September 1, 2017. |
| Aug 03 2017 | The time to file respondent's brief on the merits is extended to and including October 23, 2017. |
| Aug 23 2017 | Motion to dispense with printing the joint appendix filed by petitioner Carl J. Marinello, II. |
| Sep 01 2017 | Brief of petitioner Carl J. Marinello, II filed. |
| Sep 08 2017 | Brief amicus curiae of American College of Tax Counsel filed. |
| Sep 08 2017 | Brief amicus curiae of New York Council of Defense Lawyers filed. |
| Sep 08 2017 | Brief amici curiae of Cause of Action Institute and National Association of Criminal Defense Lawyers filed. |
| Sep 08 2017 | Brief amici curiae of Chamber of Commerce of the United States of America, et al. filed. |
| Sep 25 2017 | Motion to dispense with printing the joint appendix filed by petitioner GRANTED. |
| Oct 06 2017 | SET FOR ARGUMENT ON Tuesday, December 5, 2017 |
| Oct 18 2017 | Record requested from the U.S.C.A. 2nd Circuit. |
| Oct 19 2017 | Record received from the U.S.C.A. is electronic. |
| Oct 20 2017 | CIRCULATED |
| Oct 23 2017 | Brief of respondent United States filed. (Distributed) |
| Nov 15 2017 | This case is removed from the oral argument calendar for Tuesday, December 5, 2017, and has been SET FOR ARGUMENT ON Wednesday, December 6, 2017. |
| Nov 22 2017 | Reply of petitioner Carl J. Marinello, II filed. (Distributed) |
| Dec 06 2017 | Argued. For petitioner: Matthew S. Hellman, Washington, D. C. For respondent: Robert A. Parker, Assistant to the Solicitor General, Department of Justice, Washington, D. C. |
| Mar 21 2018 | Judgment REVERSED and case REMANDED. Breyer, J., delivered the opinion of the Court, in which Roberts, C. J., and Kennedy, Ginsburg, Sotomayor, Kagan, and Gorsuch, JJ., joined. Thomas, J., filed a dissenting opinion, in which Alito, J., joined. |
| Apr 23 2018 | JUDGMENT ISSUED. |
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