Sarbanes-Oxley, Short Fish & Federal Overkill. Yates v. United States, 514 U.S. __ (Decided February 25, 2015), is an interesting case.  Yates was a fishing boat captain, on a multi-day fishing run off the coast of Florida, when his boat … Continue reading SARBANES-OXLEY, SHORT FISH & FEDERAL OVERKILL.