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KAWASHIMA v. HOLDER

Docket No.: 10-577
Certiorari Granted: 05/23/11
Argued: November 7, 2011
Decided: 02/21/12

Topics:

26 U.S.C. Section 7206, Deportation, Immigration and Nationality Act, Immigration and Naturalization, Internal Revenue Code, Sentencing Guidelines, United States Sentencing Guidelines, immigration, murder, sentencing guidelines, willfulness

PartyNames: Akio Kawashima, et ux. v. Eric H. Holder, Jr., Attorney General
Petitioner: Akio Kawashima, et ux.
Respondent: Eric H. Holder, Jr., Attorney General

Court Below: United States Court of Appeals for the Ninth Circuit
Citation: 615 F.3d 1043

Akio Kawashima, et ux.
v.
Eric H. Holder, Jr., Attorney General
Consideration Limited:

LIMITED TO QUESTION 1 PRESENTED BY THE PETITION.

Question Presented:

1. Whether, in direct conflict with the Third Circuit, the Ninth Circuit erred in holding that Petitioners' convictions of filing, and aiding and abetting in filing, a false statement on a corporate tax return in violation of 26 U.S.C. §§ 7206(1) and (2) were aggravated felonies involving fraud and deceit under 8 U.S.C. § 1101(a)(43)(M)(i), and Petitioners were therefore removable. 2. Whether the Ninth Circuit's 2010 amendment of its 2007 final judgment concerning Petitioner Fusako Kawashima violated Federal Rule of Appellate Procedure 41, where the Government did not seek rehearing or other review of that final judgment in 2007.

Question:

Is filing a false statement on a corporate tax return an aggravated felony involving fraud or deceit, which would render the immigrant removable?

KAWASHIMA v. HOLDER
ORAL ARGUMENT

11/07/11

Listen to Oral Argument in KAWASHIMA v. HOLDER
Holding: AFFIRMED
Decision: Decision: 6 votes for Holder, 3 vote(s) against
Vote: 6-3
Majority: Thomas,Roberts,Scalia,Kennedy,Alito,Sotomayor
Dissenting: Ginsburg, Breyer, Kagan
Opinion By:
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