We previously reported on a U.S. Supreme Court case which interpreted the evidence destruction provisions of Sarbanes-Oxley. A plurality of the Court held in Yates that destruction of fish was not ...
Sometimes three red groupers are a “tangible object”, but mostly they are just, well, uh, fish. In the summer of 2007, boat owner and Captain, John Yates was leading a fishing trip on his boat, the ...