Lathrop B. Nelson, III is a partner in the Litigation Department at Montgomery McCracken. His practice concentrates on complex commercial litigation and government investigations and white collar crime. Lathrop received a J.D. degree from the University of Virginia School of Law in 2001 and a B.A. degree, cum laude, in History and Politics from Washington and Lee University in 1997.
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Supreme Court Limits Tax Obstruction Charge
Today, the Supreme Court delivered a welcome decision narrowing the obstruction “Omnibus Clause” within the Internal Revenue Code, 26 U.S.C. § 7212(a). The Court held in Marinello v. United States that in order to sustain a tax obstruction conviction, there must be a nexus between the… Read More