United States v. Arthur Andersen LLP
E512090
U.S. Supreme Court case
criminal law case
landmark case
obstruction of justice case
white-collar crime case
United States v. Arthur Andersen LLP was a landmark U.S. Supreme Court case overturning the criminal conviction of Enron’s accounting firm for obstruction of justice, significantly shaping standards for prosecuting corporate document destruction.
All labels observed (3)
How this entity was disambiguated
This entity first appeared as the object of triple T5340235 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: United States v. Arthur Andersen LLP Context triple: [Enron, legalCase, United States v. Arthur Andersen LLP]
-
A.
Nixon v. Fitzgerald
Nixon v. Fitzgerald is a 1982 U.S. Supreme Court case that established absolute immunity from civil damages liability for a President’s official acts.
-
B.
United States v. John N. Mitchell et al.
United States v. John N. Mitchell et al. was a major Watergate-era criminal case in which former U.S. Attorney General John N. Mitchell and other top Nixon administration officials were prosecuted for their roles in the scandal.
-
C.
Eisner v. Macomber
Eisner v. Macomber is a 1920 U.S. Supreme Court case that held a pro rata stock dividend was not taxable income under the Sixteenth Amendment, shaping early federal income tax doctrine.
-
D.
United States v. Classic
United States v. Classic is a 1941 U.S. Supreme Court decision that expanded federal authority over primary elections by holding that Congress can regulate primaries when they are an integral part of the electoral process for federal offices.
-
E.
Trump v. Mazars USA, LLP
Trump v. Mazars USA, LLP is a landmark 2020 U.S. Supreme Court case that addressed whether congressional committees could subpoena the personal financial records of a sitting president.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: United States v. Arthur Andersen LLP Target entity description: United States v. Arthur Andersen LLP was a landmark U.S. Supreme Court case overturning the criminal conviction of Enron’s accounting firm for obstruction of justice, significantly shaping standards for prosecuting corporate document destruction.
-
A.
Nixon v. Fitzgerald
Nixon v. Fitzgerald is a 1982 U.S. Supreme Court case that established absolute immunity from civil damages liability for a President’s official acts.
-
B.
United States v. John N. Mitchell et al.
United States v. John N. Mitchell et al. was a major Watergate-era criminal case in which former U.S. Attorney General John N. Mitchell and other top Nixon administration officials were prosecuted for their roles in the scandal.
-
C.
Eisner v. Macomber
Eisner v. Macomber is a 1920 U.S. Supreme Court case that held a pro rata stock dividend was not taxable income under the Sixteenth Amendment, shaping early federal income tax doctrine.
-
D.
United States v. Classic
United States v. Classic is a 1941 U.S. Supreme Court decision that expanded federal authority over primary elections by holding that Congress can regulate primaries when they are an integral part of the electoral process for federal offices.
-
E.
Trump v. Mazars USA, LLP
Trump v. Mazars USA, LLP is a landmark 2020 U.S. Supreme Court case that addressed whether congressional committees could subpoena the personal financial records of a sitting president.
- F. None of above. chosen
Statements (47)
| Predicate | Object |
|---|---|
| instanceOf |
U.S. Supreme Court case
ⓘ
criminal law case ⓘ landmark case ⓘ obstruction of justice case ⓘ white-collar crime case ⓘ |
| arguedDate | 2005-04-27 ⓘ |
| category |
2005 in United States case law
ⓘ
Enron ⓘ United States Supreme Court cases ⓘ United States Supreme Court cases of the Rehnquist Court ⓘ United States federal criminal case law ⓘ |
| citation | 544 U.S. 696 ⓘ |
| country |
United States
ⓘ
linked to:
United States of America
|
| court | Supreme Court of the United States ⓘ |
| decisionDate | 2005-05-31 ⓘ |
| docketNumber | 04-368 ⓘ |
| effect |
influenced corporate compliance and document retention practices.
ⓘ
narrowed the interpretation of corrupt persuasion under 18 U.S.C. § 1512(b). ⓘ raised the bar for prosecuting obstruction of justice based on document destruction. ⓘ |
| fullName | United States v. Arthur Andersen LLP ⓘ |
| holding |
Jury instructions must require a finding that the defendant knew he was acting wrongfully and that his actions were intended to affect an official proceeding.
ⓘ
The Supreme Court unanimously reversed Arthur Andersen LLP’s conviction for obstruction of justice. ⓘ
linked to:
United States v. Arthur Andersen LLP
|
| involvedParty |
Arthur Andersen LLP
ⓘ
Enron Corporation ⓘ
linked to:
Enron
U.S. Department of Justice ⓘ
linked to:
United States Department of Justice
|
| legalIssue |
interpretation of 18 U.S.C. § 1512(b)
ⓘ
mens rea requirement for obstruction of justice ⓘ |
| opinionBy | William H. Rehnquist ⓘ |
| opinionType | unanimous opinion ⓘ |
| outcome |
case remanded
ⓘ
conviction reversed ⓘ |
| page | 696 ⓘ |
| petitioner |
United States
ⓘ
linked to:
United States of America
|
| relatedCase | Enron-related prosecutions ⓘ |
| relatedTo |
Enron scandal
ⓘ
linked to:
Enron accounting scandal
|
| reporter | United States Reports ⓘ |
| respondent | Arthur Andersen LLP ⓘ |
| statuteInterpreted |
18 U.S.C. § 1512(b)
ⓘ
federal witness tampering statute ⓘ |
| subjectMatter |
corporate document destruction
ⓘ
obstruction of justice ⓘ |
| timePeriod | post-Enron corporate governance reforms ⓘ |
| topic |
corporate criminal liability
ⓘ
document retention policies ⓘ white-collar crime enforcement ⓘ |
| volume | 544 ⓘ |
| vote | 9-0 ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: United States v. Arthur Andersen LLP Description of subject: United States v. Arthur Andersen LLP was a landmark U.S. Supreme Court case overturning the criminal conviction of Enron’s accounting firm for obstruction of justice, significantly shaping standards for prosecuting corporate document destruction.
Referenced by (5)
Full triples — surface form annotated when it differs from this entity's canonical label.
linked to: United States v. Arthur Andersen LLP
United States v. Arthur Andersen LLP
→
holding
→
The Supreme Court unanimously reversed Arthur Andersen LLP’s conviction for obstruction of justice.
ⓘ
linked to: United States v. Arthur Andersen LLP
subject linked to:
AA
linked to: United States v. Arthur Andersen LLP