Legal Opinion

United States v. Arthur Andersen, LLP

Court of Appeals for the Fifth Circuit

Decided June 16, 2004No. 02-21200PublishedCited by 18 opinions

1Opinion of the Court

PATRICK E. HIGGINBOTHAM, Circuit Judge:

Today we decide one of the many cases arising from the rubble of Enron Corporation, which fell from its lofty corporate perch in 2001 wreaking financial ruin upon thousands of investors, creditors, and employees. Like a falling giant redwood, it took down with it many members of its supporting cast. Our present focus is upon one of those, Arthur Andersen, LLP, then one of the largest accounting and consulting firms in the world.

Arthur Andersen appeals from a judgment of conviction entered in the Southern District of Texas upon a jury verdict finding it…

2Cases cited18 opinions

  1. Ratzlaf v. United StatesSupreme Court of the United States · 1994
  2. Cheek v. United StatesSupreme Court of the United States · 1991
  3. United States v. Orange Jell BeechumCourt of Appeals for the Fifth Circuit · 1978
  4. United States v. Everett W. Thompson, Jr.Court of Appeals for the Second Circuit · 1996
  5. United States v. PartinCourt of Appeals for the Fifth Circuit · 1977

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3Cited by18 opinions

  1. Arthur Andersen LLP v. United StatesSupreme Court of the United States · 2005
  2. United States v. Samuel Saldana, Jr., United States of America v. Saul SaldanaCourt of Appeals for the Fifth Circuit · 2005
  3. Nancy J. Roquet and Coretta Robinson v. Arthur Andersen LLPCourt of Appeals for the Seventh Circuit · 2005
  4. Lockheed Martin Corp. v. Boeing CompanyDistrict Court, M.D. Florida · 2005
  5. Texas State Board of Public Accountancy v. BassCourt of Appeals of Texas · 2012

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