Supreme Court Mens Rea

Key Supreme Court ruling on the intent requirement in federal tax crime prosecutions

1. Marinello v. United States

2. Jurisdiction: United States (March 21, 2018)
3. VictimsNoneDefendantsCarlo J. Marinello, IIPlaintiffsUnited StatesInvestigatorsNoneProsecutorsNoneDefense AttorneysMatthew S. HellmanPlaintiff AttorneysNoneJudgesStephen G. BreyerInstitutionsSupreme Court of the United StatesUnited States Court of Appeals for the Second CircuitUnited States District Court for the Western District of New YorkInternal Revenue Service
4. Case Tags: Tax Obstruction;Supreme Court Mens Rea;Statutory Interpretation;IRS Investigation