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Criminal Law Keyed to Kaplan
Arthur Andersen LLP v. United States
Citation:544 U.S. 696 (2005)
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*Case Brief Anatomy includes: Brief Prologue, Complete Case Brief, Brief Epilogue
- The Brief Prologue provides necessary case brief introductory information and includes:
- Topic: Identifies the topic of law and where this case fits within your course outline.
- Parties: Identifies the cast of characters involved in the case.
- Procedural Posture & History: Shares the case history with how lower courts have ruled on the matter.
- Case Key Terms, Acts, Doctrines, etc.: A case specific Legal Term Dictionary.
- Case Doctrines, Acts, Statutes, Amendments and Treatises: Identifies and Defines Legal Authority used in this case.
- The Case Brief is the complete case summarized and authored in the traditional Law School I.R.A.C. format. The Pro case brief includes:
- Brief Facts: A Synopsis of the Facts of the case.
- Rule of Law: Identifies the Legal Principle the Court used in deciding the case.
- Facts: What are the factual circumstances that gave rise to the civil or criminal case? What is the relationship of the Parties that are involved in the case. Review the Facts of this case here:
During the 1990s, Enron Corporation switched from operating natural gas pipelines in order to become an energy conglomerate. Despite the corporation’s rapid growth during the 1990s, Enron’s financial performance suffered from 2000 onwards. In 2001, the Securities and Exchange Commission (“SEC”) opened an investigation into Enron to look into allegations of impropriety. Arthur Andersen LLP was Enron’s auditor. After the SEC announced its investigation, Arthur Andersen management instructed its employees to destroy documents (including Enron-related documents) pursuant to its document retention policy. These documents were later unavailable to the SEC, who requested them as part of its investigation. As a result, Arthur Andersen was indicted for violating 18 U.S.C. § 1512 by withholding documents needed for the investigation.
- Issue(s): Lists the Questions of Law that are raised by the Facts of the case.
- Holding: Shares the Court's answer to the legal questions raised in the issue.
- Concurring / Dissenting Opinions: Includes valuable concurring or dissenting opinions and their key points.
- Reasoning and Analysis: Identifies the chain of argument(s) which led the judges to rule as they did.