Kawashima v. Holder
| Kawashima v. Holder | |
|---|---|
 | |
| Argued November 7, 2011 Decided February 21, 2012 | |
| Full case name | Akio Kawashima, et ux., Petitioners v. Eric H. Holder, Jr., Attorney General |
| Docket no. | 10-577 |
| Citations | 565 U.S. 478 (more) 132 S. Ct. 1166; 182 L. Ed. 2d 1; 2012 U.S. LEXIS 1084; 80 U.S.L.W. 4147 |
| Argument | Oral argument |
| Case history | |
| Prior | Appeal of deportation order denied (Bd. Immigr. App., 200?); reversed in part sub nom. Kawashima v. Gonzales, 503 F.3d 997 (9th Cir. 2007, withdrawn); reconsidered[1] and fully reversed sub nom. Kawashima v. Mukasey, 530 F.3d 1111 (9th Cir. 2008, withdrawn); reconsidered[2] anew and affirmed 615 F.3d 1043 (9th Cir. 2010); certiorari granted, 563 U.S. 1007 (2011). |
| Holding | |
| "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] Ninth Circuit affirmed. | |
| Court membership | |
| |
| Case opinions | |
| Majority | Thomas, joined by Roberts, Scalia, Kennedy, Alito, Sotomayor |
| Dissent | Ginsburg, joined by Breyer, Kagan |
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
- ^ In light of Navarro-Lopez v. Gonzales, 503 F.3d 1063 (9th Cir. 2007), decided the day after the initial decision in Kawashima.
- ^ In light of Nijhawan v. Holder, 557 U.S. ___ 129 S.Ct. 2294 (2009), granted certiorari while en banc rehearing request was pending.
- ^ a b c https://www.oyez.org/cases/2010-2019/2011/2011_10_577
- ^ Kawashima v. Holder, 565 U.S. 478 (2012).
External links
- Text of Kawashima v. Holder, 565 U.S. 478 (2012) is available from: CourtListener Google Scholar Oyez (oral argument audio) Supreme Court (slip opinion)
- Coverage of the case on SCOTUSblog
- United States Supreme Court cases
- 2012 in United States case law
- United States immigration and naturalization case law
- United States taxation and revenue case law
- Thousand Oaks, California
- Japanese restaurateurs
- Restaurants in California
- Japan–United States relations
- United States Supreme Court cases of the Roberts Court