Bittner v. United States

09/04/23 • 48 min

This episode of MACREADS.COM covers the United States Supreme Court's February 28, 2023, opinion in Bittner v. United States.

Summary: The Government fined an individual $2.72 million for failing to file timely reports disclosing 272 foreign accounts as required by the Bank Secrecy Act. The individual challenged the fine, arguing that it should have been calculated based on the number of untimely reports, not the number of accounts involved. SCOTUS held that under the Act, the maximum penalty for a nonwillful failure to file a report accrues on a per-report, not a per-account, basis.

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Narrated by Mac McCoy ([email protected])

MACREADS.COM is a podcast that promotes access to justice by transforming curated United States Supreme Court opinions into immersive, on-demand audio experiences for lawyers and non-lawyers. In each episode, your narrator reads the primary text of a recent Supreme Court opinion, leaving out any technical components that distract from the main story and analysis. Find us wherever you access your favorite podcasts.
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This episode of MACREADS.COM covers the United States Supreme Court's February 28, 2023, opinion in Bittner v. United States.

MACREADS.COM: MAKING JUSTICE AUDIBLE

http://www.macreads.com

Narrated by Mac McCoy ([email protected])

Previous Episode

Bartenwerfer v. Buckley

This episode of MACREADS.COM covers the United States Supreme Court's February 22, 2023, opinion in Bartenwerfer v. Buckley.

Summary: Homebuyer obtained a judgment against sellers for failing to disclose material defect in the home. One of the sellers sought to discharge the judgment in Chapter 7 bankruptcy proceedings because she did not know about the defect. SCOTUS held that the judgment could not be discharged because a bankruptcy debtor can be held liable for a third party's fraud regardless of her own culpability.

MACREADS.COM: MAKING JUSTICE AUDIBLE

http://www.macreads.com

Narrated by Mac McCoy ([email protected])

Next Episode

Delaware v. Pennsylvania

This episode of MACREADS.COM covers the United States Supreme Court's February 28, 2023, opinion in Delaware v. Pennsylvania.
Summary: State governments disagreed about the application of escheatment laws and the federal Disposition of Abandoned Money Orders and Traveler's Checks Act (FDA) to financial products sold by banks (Agent Checks and Teller's Checks). SCOTUS, exercising original jurisdiction, held that the instruments at issue were sufficiently similar to Money Orders and, thus, their disposition was governed by the FDA.
Narrated by Mac McCoy ([email protected])