George Okay. Yin (Virginia), Of Blind Males, Elephants, and the Supreme Courtroom’s Misinterpretation of the FBAR Statute:

This temporary case remark explains how the Supreme Courtroom’s very slender hunt for particular person clues in Bittner v. United States, 598 U.S. __ (2023), led it to misread a statute penalizing sure individuals for failing to report correctly their international financial institution accounts. Had the Courtroom as an alternative eliminated its blinders, examined the complete elephant within the case—the whole lot of the quick and easy statutory provision—thought-about what it was making an attempt to perform, and utilized a dollop of frequent sense, the reply it sought would have been readily obvious.