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. 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 Kawashima v. Gonzales, 503 F.3d 997 (9th Cir. 2007, withdrawn); reconsidered[1] and fully reversed sub nom. Kawashima v. Mukasey, 530 F.3d 1111 (9th Cir. 2008, withdrawn); reconsidered[2] anew and affirmed 615 F.3d 1043 (9th Cir. 2010); certiorari granted, 563 U.S. 1007 (2011).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 |
Background
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
editReferences
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
edit- Text 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