text: In this case (in which attorneys with my Competitive Enterprise Institute served as co-counsel), the two-person Nevada accounting firm Beckstead & Watts challenged the constitutionality of the board that issues the costly accounting mandates under the Sarbanes-Oxley Act of 2002. In her October 2009 brief for the Supreme Court, Kagan argued that the court should throw the case out before even considering the constitutional merits.