A federal judge threw out the conviction of Kevin A. Howard, the former chief financial officer for Enron’s Broadband unit, citing a ruling in a similar case in which the jury’s verdict was vacated.

The decision was based on an August ruling by the U.S. Court of Appeals for the Fifth Circuit. Executives for Enron’s broadband unit had convictions overturned by the New Orleans court after arguing that the actions they took were made in the best interest of the company.

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