United States of America, Appellee-Cross-Appellant v. Eva C. Temple, Appellant-Cross-Appellee

I concur in the Court’s reinstatement of Temple’s conviction under 26 U.S.C. § 7214(a)(1) and its reversal of her conviction for impeding an officer of the United States engaged in official duties under 18 U.S.C. § 111. I write to express my concern that as a result of this case and United States v. Giordano, 442 F.3d 30 (2d Cir.2006), this Court appears to have allowed a victim’s subjective beliefs or fears about a defendant’s ability or willingness to use his or her public position to cause harm to serve as the basis for finding that a defendant was acting “under color of law.”1 There is no…