October Term 2004 · Docket 04-368

Does destroying documents before a formal proceeding violate federal obstruction law?

Arthur Andersen LLP and the United States dispute whether destroying documents before a formal proceeding starts constitutes a federal crime.

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Arthur Andersen LLP v. United States
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Verified source milestones

  1. — An official oral-argument transcript was verified.
  2. — An official oral-argument transcript was verified.

The arguments, in order

This case may have been argued more than once. Each entry below uses that session's official transcript. Later arguments do not erase earlier ones.

  1. Argument 1 ·

    What happened at the argument

    Maureen Mahoney argued that destroying documents before a formal proceeding was not a crime in 2001.

    Maureen Mahoney stated that the SEC investigation was the only official proceeding.

    Michael Dreeben argued that Arthur Andersen's conduct explains why Congress enacted the statute.

    Michael Dreeben asserted that the statute protects against anticipatory document destruction.

    Read the official transcript for this argument · Official argument details

    Sources used for this argument breakdown

A citizen's guide to the whole case

What this case is about

Arthur Andersen LLP seeks to overturn a lower-court conviction. The United States wants to uphold that conviction. The case tests the scope of federal obstruction statutes.

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How the case got here

The Supreme Court heard oral argument in this case on April 27, 2005.

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What each side wants

Arthur Andersen LLP wants the Supreme Court to reverse its lower-court conviction.

The United States wants the Supreme Court to affirm the lower-court conviction.

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What each side says

Arthur Andersen LLP argues that destroying documents before a formal proceeding starts is not a federal crime.

The United States argues that destroying documents in anticipation of a proceeding violates federal obstruction laws.

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What the justices asked

Justice Scalia asked if violating other provisions still counts as a violation.

Justice O'Connor asked if the safe-harbor provision negates the statute's effect.

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Why it matters

This case defines the legal boundary for document destruction. It determines when corporate actions become federal crimes. It impacts how companies manage records during investigations. It clarifies the scope of federal obstruction statutes.

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What happens next

This article currently covers the argument record. Use the official docket link for later case activity.

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Official Court provenance

Official docket and case history · Official Supreme Court oral-argument detail page

Title and summary sources

Revision history

  1. Revision 1 · Official Transcript ·

    Correction: Rewritten to the concise citizen-facing editorial standard.

  2. Revision 2 · Official Transcript ·

    Correction: Migrated to the dated official Court activity contract without model use.

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