United States v. Stein

435 F. Supp. 2d 330 (2006)

From our private database of 45,900+ case briefs, written and edited by humans—never with AI.

United States v. Stein

United States District Court for the Southern District of New York
435 F. Supp. 2d 330 (2006)

  • Written by Sharon Feldman, JD

Facts

Accounting firm KPMG was under investigation for sales of a tax shelter. The government (plaintiff) led KPMG’s lawyers to believe that the government would not look favorably on KPMG’s practice of paying employees’ legal fees. At the initial meeting, the government indicated it had to consider the Thompson Memorandum requirement that prosecutors consider in their charging decisions the advancement of attorneys’ fees for culpable employees. Anxious to cooperate to avoid prosecution, KPMG capped legal fees for employees, conditioned payment on cooperation with the government, and told employees payments would cease upon indictment. The government notified KPMG’s lawyers whenever an employee refused to be interviewed, and KPMG notified the employee’s lawyer that the payment of legal fees would stop unless the employee agreed to be interviewed. KPMG entered into a deferred-prosecution agreement with the government. Several KPMG partners (the partners) (defendants) were indicted, and KPMG stopped paying their legal fees and expenses. The partners moved for dismissal of the indictment or other relief on the ground that the government’s improper interference in the advancement of legal fees violated their Fifth and Sixth Amendment rights.

Rule of Law

Issue

Holding and Reasoning (Kaplan, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 736,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.

    Unlock this case briefRead our student testimonials
  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.

    Learn about our approachRead more about Quimbee

Here's why 736,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 45,900 briefs, keyed to 984 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Access this case brief for FREE

With a 7-day free trial membership
Here's why 736,000 law students have relied on our case briefs:
  • Reliable - written by law professors and practitioners, not other law students
  • The right length and amount of information - includes the facts, issue, rule of law, holding and reasoning, and any concurrences and dissents
  • Access in your class - works on your mobile and tablet
  • 45,900 briefs - keyed to 984 casebooks
  • Uniform format for every case brief
  • Written in plain English - not in legalese and not just repeating the court's language
  • Massive library of related video lessons - and practice questions
  • Top-notch customer support

Access this case brief for FREE

With a 7-day free trial membership