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]
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 Kawashima v. Gonzales, 503 F.3d 997 (9th Cir. 2007, withdrawn); reconsidered[1] and fully reversed sub nom. Kawashima v. Mukasey, 530 F.3d 1111 (9th Cir. 2008, withdrawn); reconsidered[2] anew and affirmed 615 F.3d 1043 (9th Cir. 2010); certiorari granted, 563U.S. 1007 (2011).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.
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 Courtedit
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]
Text of Kawashima v. Holder, 565U.S. 478 (2012) is available from:CourtListenerGoogle ScholarOyez (oral argument audio)
Coverage of the case on SCOTUSblog
April 11, 2024
kawashima, holder, 2012, united, states, supreme, court, case, which, court, held, that, filing, false, return, violation, section, 7206, qualifies, aggravated, felony, under, immigration, nationality, when, government, revenue, loss, exceeds, supreme, court, . 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 Kawashima v HolderSupreme Court of the United StatesArgued November 7 2011Decided February 21 2012Full case nameAkio Kawashima et ux Petitioners v Eric H Holder Jr Attorney GeneralDocket no 10 577Citations565 U S 478 more 132 S Ct 1166 182 L Ed 2d 1 2012 U S LEXIS 1084 80 U S L W 4147ArgumentOral argumentCase historyPriorAppeal 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 membershipChief Justice John Roberts Associate Justices Antonin Scalia Anthony KennedyClarence Thomas Ruth Bader GinsburgStephen Breyer Samuel AlitoSonia Sotomayor Elena KaganCase opinionsMajorityThomas joined by Roberts Scalia Kennedy Alito SotomayorDissentGinsburg joined by Breyer Kagan Contents 1 Background 2 Opinion of the Court 3 See also 4 References 5 External linksBackground editAkio 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 editIn 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 editImmigration and Nationality ActReferences edit 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 29 129 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 bare URL Kawashima v Holder 565 U S 478 2012 External links editText of Kawashima v Holder 565 U S 478 2012 is available from CourtListener Google Scholar Oyez oral argument audio Supreme Court slip opinion archived Coverage of the case on SCOTUSblog Retrieved from https en wikipedia org w index php title Kawashima v Holder amp oldid 1175144493, wikipedia, wiki, book, books, library,
