## Facts

- F. W. Standefer, a Gulf Oil tax executive, was charged with aiding and abetting an IRS agent, Cyril Niederberger, in accepting unlawful compensation, including vacation trips.
- The substantive misconduct alleged against Niederberger fell under 26 U.S.C. § 7214(a)(2), and Standefer’s derivative liability was charged under 18 U.S.C. § 2.
- Before Standefer was tried, Niederberger was acquitted on some of the same underlying § 7214(a)(2) counts tied to Standefer’s aiding-and-abetting charges.
- Standefer moved to dismiss the aiding-and-abetting counts corresponding to conduct for which Niederberger had been acquitted, arguing that the acquittal foreclosed his prosecution and that collateral estoppel barred relitigation of Niederberger’s conduct.
- The district court denied dismissal; a jury convicted Standefer on relevant counts, and the Third Circuit affirmed.

## Issues

1. Whether 18 U.S.C. § 2 permits conviction of a defendant for aiding and abetting when the alleged principal has been acquitted of the substantive offense.
2. Whether nonmutual collateral estoppel bars the government from relitigating the principal’s alleged criminal conduct in the aider-and-abettor’s later prosecution.

## Decision

- The Supreme Court unanimously affirmed.
- A defendant may be convicted of aiding and abetting under 18 U.S.C. § 2 despite the prior acquittal of the alleged principal.
- Nonmutual collateral estoppel does not bar the government from relitigating whether the principal committed the relevant criminal conduct in the aider-and-abettor’s prosecution.

## Legal Principles

- Under 18 U.S.C. § 2, all participants in a federal offense are punishable as “principals,” and an aider-and-abettor’s liability does not depend on the conviction or acquittal of another participant.
- Section 2 incorporates the common-law rule permitting conviction of aiders and abettors even when another alleged participant is acquitted.
- Nonmutual collateral estoppel against the government is generally disfavored in criminal cases because the government may lack a “full and fair opportunity to litigate” in the earlier trial due to criminal procedure limits, evidentiary exclusions, and restricted appellate options.
- Economy and consistency interests underlying collateral estoppel yield to the public interest in enforcement of criminal law when the prior acquittal does not reflect an equivalent litigation opportunity.

## Conclusion

The Court held that federal aiding-and-abetting liability is independent of a principal’s acquittal and that the government is not precluded by nonmutual collateral estoppel from prosecuting an alleged aider and abettor based on the same underlying conduct.


Standefer v. United States, 447 U.S. 10 (1980)