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Marinello v. United States

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Docket No. Op. Below Argument Opinion Vote Author Term
16-1144 2nd Cir. Dec 6, 2017 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

DateProceedings and Orders (key to color coding)
Mar 21 2017Petition for a writ of certiorari filed. (Response due April 21, 2017)
Apr 12 2017Order extending time to file response to petition to and including May 22, 2017.
Apr 21 2017Brief amicus curiae of The American College of Tax Counsel filed.
Apr 21 2017Brief amici curiae of Cause of Action Institute, at el. filed.
May 22 2017Brief of respondent United States in opposition filed.
May 25 2017Letter of May 25, 2017, with supplemental authority from the Acting Solicitor General received.
Jun 05 2017Reply of petitioner Carl J. Marinello, II filed.
Jun 06 2017DISTRIBUTED for Conference of June 22, 2017.
Jun 26 2017DISTRIBUTED for Conference of June 26, 2017.
Jun 27 2017Petition GRANTED.
Aug 03 2017The time to file the joint appendix and petitioner's brief on the merits is extended to and including September 1, 2017.
Aug 03 2017The time to file respondent's brief on the merits is extended to and including October 23, 2017.
Aug 23 2017Motion to dispense with printing the joint appendix filed by petitioner Carl J. Marinello, II.
Sep 01 2017Brief of petitioner Carl J. Marinello, II filed.
Sep 08 2017Brief amicus curiae of American College of Tax Counsel filed.
Sep 08 2017Brief amicus curiae of New York Council of Defense Lawyers filed.
Sep 08 2017Brief amici curiae of Cause of Action Institute and National Association of Criminal Defense Lawyers filed.
Sep 08 2017Brief amici curiae of Chamber of Commerce of the United States of America, et al. filed.
Sep 25 2017Motion to dispense with printing the joint appendix filed by petitioner GRANTED.
Oct 06 2017SET FOR ARGUMENT ON Tuesday, December 5, 2017
Oct 18 2017Record requested from the U.S.C.A. 2nd Circuit.
Oct 19 2017Record received from the U.S.C.A. is electronic.
Oct 20 2017CIRCULATED
Oct 23 2017Brief of respondent United States filed. (Distributed)
Nov 15 2017This 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 2017Reply of petitioner Carl J. Marinello, II filed. (Distributed)
Dec 06 2017Argued. 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 2018Judgment 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 2018JUDGMENT ISSUED.