Arthur Andersen LLP v. United States

Arthur Andersen LLP v. United States
Supreme Court of the United States
Argued April 27, 2005
Decided May 31, 2005
Full case nameArthur Andersen LLP v. United States
Citations544 U.S. 696 (more)
125 S.Ct. 2129; 161 L. Ed. 2d 1008; 2005 U.S. LEXIS 4348; 73 U.S.L.W. 4393; Fed. Sec. L. Rep. (CCH) ¶ 93,266; 18 Fla. L. Weekly Fed. S 324
Case history
Prior
  • Charges filed against Arthur Andersen LLP in the United States District Court for the Southern District of Texas on May 6, 2002.
  • Guilty verdict, June 15, 2002.
  • Conviction affirmed, 374 F.3d 281 (5th Cir. 2004)
  • Certiorari granted, 543 U.S. 1042 (2005)
Holding
The jury instructions failed to convey properly the elements of a "corrup[t] persuas[ion]" conviction under §1512(b).
Court membership
Chief Justice
William Rehnquist
Associate Justices
John P. Stevens · Sandra Day O'Connor
Antonin Scalia · Anthony Kennedy
David Souter · Clarence Thomas
Ruth Bader Ginsburg · Stephen Breyer
Case opinion
MajorityRehnquist, joined by unanimous
Laws applied
18 U.S.C. § 1512(b) (2000)

Arthur Andersen LLP v. United States, 544 U.S. 696 (2005), was a United States Supreme Court case in which the Court unanimously overturned accounting firm Arthur Andersen's conviction of obstruction of justice in the fraudulent activities and subsequent collapse of Enron. The Court found that the jury instructions did not properly portray the law Arthur Andersen was charged with breaking.[1] Even after the conviction was overturned, the damage to Arthur Andersen's reputation was such that it did not return as a viable business.

  1. ^ Arthur Andersen LLP v. United States, 544 U.S. 696 (2005).