WASHINGTON (CN) – Wary of the potential for prosecutorial abuse, the Supreme Court reined in a provision of the tax code Wednesday that helped put one septuagenarian away for 18 months. Known as the ...

The U.S. Supreme Court on March 21, 2018, reversed the Second Circuit in a 7-2 decision in Marinello v. United States, holding that to convict a defendant under the Omnibus Clause of Code Section 7212 ...

In a 7-2 decision, the Supreme Court ruled Wednesday in favor of a business owner who didn't file tax returns and destroyed some of his banking records, finding the omnibus obstruction clause in the ...