Arthur Andersen LLP v. United States (2005) Overview | LSData Case Brief Video Summary

Arthur Andersen, the auditor for Enron, told its employees to destroy documents related to Enron's financial troubles during an SEC investigation. They were found guilty, but the decision was reversed by the Court of Appeals due to incorrect jury instructions. The Supreme Court reviewed the case to determine whether the instructions conveyed the proper meaning of "corruptly persuades" and "official proceeding." The parties focused on the meaning of "corruptly," and the Court ruled that the instructions were flawed because they did not require a connection between the act of persuading to destroy documents and a specific legal proceeding.

Arthur Andersen LLP v. United States (2005)
Supreme Court of the United States
544 U.S. 696, 161 L. Ed. 2d 1008, 125 S. Ct. 2129, SCDB 2004-051, 2005 U.S. LEXIS 4348

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