United States Supreme Court
Marinello v. USA, 16-1144
Holding that the conviction of a defendant under the Omnibus Clause of the criminal tax statutes requires that the Government prove the defendant was aware of a pending tax-related proceeding and used force to seek to obstruct or impede the due administration of the IRS Code, reversing and remanding a conviction that failed to establish the defendant's awareness of a tax investigation against him.
Appellate Information
- Decided
- Published 2018/03/21
Judges
- BREYER
Court
- United States Supreme Court