Boulware v. United States

Boulware v. United States
Supreme Court of the United States
Decided March 3, 2008
Full case name	Boulware v. United States
Citations	552 U.S. 421 ( more )
Holding
A distributee accused of criminal tax evasion may claim return-of-capital treatment without producing evidence that, when the distribution occurred, either they or the corporation intended to return the capital.
Court membership
Chief Justice John Roberts Associate Justices John P. Stevens  · Antonin Scalia Anthony Kennedy  · David Souter Clarence Thomas  · Ruth Bader Ginsburg Stephen Breyer  · Samuel Alito
Case opinion
Majority	Souter, joined by unanimous

Boulware v. United States, 552 U.S. 421 (2008), was a United States Supreme Court case in which the Court held that a distributee accused of criminal tax evasion may claim return-of-capital treatment without producing evidence that, when the distribution occurred, either they or the corporation intended to return the capital. ^{[1] [2]}

References

1. Boulware v. United States, 552 U.S. 421 (2008).
2. Tozeski, Hayley T.J. (2010). "Tax Evasion—To Convict or Collect? Can the Government Have It Both Ways Under the Expanded Definition of "With Respect to Stock" in Section 301 After Boulware v. United States?". The Tax Lawyer. 63 (2): 621–643. JSTOR   20772738 . Retrieved November 5, 2024.

External links

• Text of Boulware v. United States, 552 U.S. 421(2008) is available from: Cornell Findlaw Justia

This article incorporates written opinion of a United States federal court. As a work of the U.S. federal government, the text is in the public domain .