Standefer v. United States

United States Supreme Court

447 U.S. 10 (1980)

Relevant factsFree

IRS agent Niederberger was acquitted of four counts of accepting improper vacation payments from Gulf Oil related to three specific trips, though convicted on six other counts; Gulf tax department head Standefer (defendant) was then separately charged with aiding and abetting Niederberger's acceptance of those same three trips, and moved to dismiss, arguing he couldn't be convicted of aiding and abetting crimes for which the principal had been acquitted, invoking nonmutual collateral estoppel to bar relitigating Niederberger's guilt.

IssueFree

Whether a defendant accused of aiding and abetting a federal crime may be convicted even if the principal perpetrator was acquitted of that crime.

Holding & reasoning

The court resolved the question by applying the controlling rule to the facts and explaining precisely why the outcome followed. Its reasoning ties the doctrine to the record so you can reproduce the analysis on an exam.

Procedural history, concurrence & dissent

This section traces the case from the trial court through appeal and lays out how each opinion lands. Separate writings sharpen the majority's limits and flag the arguments most likely to resurface in class.

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