Kawashima v. Holder, 565 U.S. 478 (2012), is a United States Supreme Court case in which the Court held that "filing a false tax return in violation of 26 U.S.C. Section 7206 qualifies as an aggravated felony under the Immigration and Nationality Act when the Government's revenue loss exceeds $10,000."[3][4]

Background

Akio and Fusako Kawashima, Japanese nationals who legally resided in the U.S., owned the successful Nihon Seibutsu Kagaku restaurant in Thousand Oaks, California which filed false tax returns.

Opinion of the Court

In a 6—3 opinion written by Justice Clarence Thomas, the Court held that "filing a false tax return in violation of 26 U.S.C. Section 7206 qualifies as an aggravated felony under the Immigration and Nationality Act when the Government's revenue loss exceeds $10,000."[3]

See also

References

  1. ^ In light of Navarro-Lopez v. Gonzales, 503 F.3d 1063 (9th Cir. 2007), decided the day after the initial decision in Kawashima.
  2. ^ In light of Nijhawan v. Holder, 557 U.S. 29, 129 S.Ct. 2294 (2009), granted certiorari while en banc rehearing request was pending.
  3. ^ a b c https://www.oyez.org/cases/2010-2019/2011/2011_10_577 [bare URL]
  4. ^ Kawashima v. Holder, 565 U.S. 478 (2012).
Allikas: https://en.wikipedia.org/wiki/Kawashima_v._Holder
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