MGMT 520- Week 2 Case Brief

Style of Case and Citation:

United States v. Kay
359 F.3d 738 (5th Cir. 2004)

Court Rendering Final Decision:

U.S. 5th Circuit Court Of Appeals Identification of Parties and Procedural Details: Who is the Plaintiff/Appellant? Who is the Defendant/Appealer? What is the cause of action? Who prevailed in lower court? Who is appealing to what court?

Original Plaintiff, United States of America, is Appealing original defendant, David Kay and Douglas Murphy, for the original defendants’ violation of Foreign Corrupt Practices Act (FCPA). The district court dismissed the indictment because of the conclusion that bribes to reduce taxes are not covered by FCPA. United States of America is Appealing to the U.S. 5th Circuit Court of Appeals.

Discussion of the Facts: Who did what to whom? What relief is being sought?

Defendants were bribing Haitian officials in order to have them accept forged document, so the defendants (or American Rice. Inc) could pay substantially lower custom duties and taxes to Haitian government. United States of America is accusing the defendants for violation FCPA. Statement and Discussion of the Legal Issues in Dispute: What decision of the lower court is being challenged? What specific legal questions is the subject court being asked to address? Is the question about Common-Law? A Statute?

The Plaintiff is challenging the District Court's conclusion that bribes to reduce taxes are not covered by FCPA. The specific legal question that the subject court being asked to address is the scope of FCPA, and it is an interpretation of the statute.

Subject Court Final Decision: For Plaintiff? For Defendant? What happens next?

Ruling is in favor of United States of America, the Plaintiff. The dismissal of the indictment by the district court is reversed and remanded. The violation of FCPA