Boulware v. United States
| Boulware v. 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 | |
| |
| 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
[edit]- ^ Boulware v. United States, 552 U.S. 421 (2008).
- ^ 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. pp. 621–643. Retrieved 2024-11-05.
External links
[edit]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. "[T]he Court is unanimously of opinion that no reporter has or can have any copyright in the written opinions delivered by this Court." Wheaton v. Peters, 33 U.S. (8 Pet.) 591, 668 (1834)
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