Law360, New York ( October 1, 2014, 10:05 AM EDT) -- When the U.S. Supreme Court reconvenes this fall, it will hear oral arguments in Yates v. United States, the latest case to test the limits of 18 U.S.C. § 1519, the Sarbanes-Oxley provision that imposes criminal liability on anyone who "knowingly alters, destroys, mutilates, conceals, covers up, falsifies, or makes a false entry in any record, document, or tangible object" with the intent to impede or obstruct an investigation....
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