Brief filed: 09/08/2017
Marinello v. United States
United States Supreme Court; Case No. 16-1144
Decision below, United States v. Marinello, 839 F.3d 209 (2nd Cir. Oct. 14, 2016).
This Court has routinely cabined broadly-drafted criminal statutes that are vague or lack meaningful mens rea requirements. The omnibus clause raises vagueness concerns. The government’s interpretation of the omnibus clause invites its arbitrary enforcement. The “corruptly” mens rea requirement does not protect the statute from vagueness concerns or constitute a meaningful mens rea requirement. applied to 26 U.S.C. § 7212(a) does not restrict the application of the statute in any meaningful manner. Whether the defendant has the “intent to obtain an unlawful benefit” depends on whether the benefit was unlawful, not on whether the defendant knew the benefit was unlawful. Even legal acts or omissions can be criminal. The “unlawful benefit” does not need to be a tax benefit. The act or omission need not even actually obstruct or impede the administration of the tax code or be carried out with the intent to obstruct or impede the administration of the tax code.
Pre-Trial Suppression & Fourth Amendment Issues
This Trial Guide is a topical and practical handbook examining the nuts and bolts of the most current Fourth Amendment & Pre-Trial Suppression issues encountered in modern criminal cases.
Defense Counsel Playbook for Eyewitness ID Cases
This Trial Guide was written to help counsel use existing case law to its strongest advantage, and to create a framework for appellate challenges urging courts to adopt leading cases.
Ultimate Cross 2.0
This special CLE compilation program includes the highest-rated presentations on Cross-Examination techniques from NACDL's most recent seminars (2017-2019).
Forensic Sciences in Criminal Cases: A Multidiscipline Primer
In order to challenge forensic evidence, experts, reports and findings commonly encountered in the courtroom, an attorney must first have a basic understanding of the forensic issues that they will be confronting.
This is a sponsored ad
Manage Your Law Firm All in One Place
John Vecchione and Erica L. Marshall, Cause of Action Institute; Joshua L. Dratel, NACDL, Washington, DC.