Documents are destroyed every day in the ordinary course of business. Relying in part of the Supreme Court's decision in Arthur Anderson LLP v. United States, the authors argue that document destruction is not an inherently wrongful activity and that impeding a federal investigation is likewise sometime morally and legally permissible. They conclude that scienter requirements clarified in existing federal decisional law should be explicitly applied to future criminal cases involving document destruction.
Albert D. Spaulding, Jr. and Mary Ashby Morrison, 43 Am. Bus. L.J. 647 (Winter 2006)