Marinello v. United States
Docket No. | Argument | Opinion | Vote | Author | Term |
---|---|---|---|---|---|
16-1144 | 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
- OT2017 #19: "This Classroom Is Not Full" (First Mondays, March 26, 2018)
- Opinion analysis: A nexus requirement for the tax codes obstruction felony (Susan C. Morse, March 22, 2018)
- A "view" from the courtroom: Just another (snowy) workday here (Mark Walsh, March 21, 2018)
- OT2017 #9: "Peak SG" (First Mondays, December 11, 2017)
- Argument analysis: Is cash only enough for a tax law obstruction charge? (Susan C. Morse, December 7, 2017)
- Argument preview: What limits tax law obstruction-of-justice charges? (Susan C. Morse, November 28, 2017)
- Today's orders (Amy Howe, June 27, 2017)
Date | Proceedings and Orders |
---|---|
03/21/2017 | Petition for a writ of certiorari filed. (Response due April 21, 2017) |
04/12/2017 | Order extending time to file response to petition to and including May 22, 2017. |
04/21/2017 | Brief amicus curiae of The American College of Tax Counsel filed. |
04/21/2017 | Brief amici curiae of Cause of Action Institute, at el. filed. |
05/22/2017 | Brief of respondent United States in opposition filed. |
05/25/2017 | Letter of May 25, 2017, with supplemental authority from the Acting Solicitor General received. |
06/05/2017 | Reply of petitioner Carl J. Marinello, II filed. |
06/06/2017 | DISTRIBUTED for Conference of June 22, 2017. |
06/26/2017 | DISTRIBUTED for Conference of June 26, 2017. |
06/27/2017 | Petition GRANTED. |
08/03/2017 | The time to file the joint appendix and petitioner's brief on the merits is extended to and including September 1, 2017. |
08/03/2017 | The time to file respondent's brief on the merits is extended to and including October 23, 2017. |
08/23/2017 | Motion to dispense with printing the joint appendix filed by petitioner Carl J. Marinello, II. |
09/01/2017 | Brief of petitioner Carl J. Marinello, II filed. |
09/08/2017 | Brief amicus curiae of American College of Tax Counsel filed. |
09/08/2017 | Brief amicus curiae of New York Council of Defense Lawyers filed. |
09/08/2017 | Brief amici curiae of Cause of Action Institute and National Association of Criminal Defense Lawyers filed. |
09/08/2017 | Brief amici curiae of Chamber of Commerce of the United States of America, et al. filed. |
09/25/2017 | Motion to dispense with printing the joint appendix filed by petitioner GRANTED. |
10/06/2017 | SET FOR ARGUMENT ON Tuesday, December 5, 2017 |
10/18/2017 | Record requested from the U.S.C.A. 2nd Circuit. |
10/19/2017 | Record received from the U.S.C.A. is electronic. |
10/20/2017 | CIRCULATED |
10/23/2017 | Brief of respondent United States filed. (Distributed) |
11/15/2017 | 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. |
11/22/2017 | Reply of petitioner Carl J. Marinello, II filed. (Distributed) |
12/06/2017 | 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. |
03/21/2018 | 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. |
04/23/2018 | JUDGMENT ISSUED. |