On November 5, 2014, the Supreme Court heard argument in Yates v. United States. Yates is somewhat of an oddball case. It deals with a small-town Florida fisherman convicted of the “anti-shredding provision” of the Sarbanes-Oxley Act (commonly referred to as SOX), a law passed to curb corporate malfeasance in the aftermath of the massive accounting scandals—Enron, WorldCom, Global Crossing—of the early 2000s. However, the fisherman, John Yates, was not found guilty of cooking his company’s books or lying to his shareholders. Instead, Yates was convicted of throwing a crate of undersized fish overboard after a federal agent inspecting his catch told him not to. A jury found this constituted destroying “tangible objects” as defined under the Act, and the Eleventh Circuit affirmed. The Supreme Court will now decide just how closely red grouper relates to Enron in what some have dubbed the “fishy SOX case.” Oddball indeed.