Docket nos. 10-577 Argument Oral argument | Citations 565 U.S. ___ (more) | |
Full case name Akio Kawashima, et ux., Petitioners v. Eric H. Holder, Jr., Attorney General Prior history 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 Kawashima v. Gonzales 503 F.3d 997 (9th Cir. 2007, withdrawn); reconsidered and fully reversed sub nom. Kawashima v. Mukasey, 530 F.3d 1111 (9th Cir. 2008, withdrawn); reconsidered anew and affirmed 615 F.3d 1043 (9th Cir., 2010); certiorari granted 563 U.S. ___ (2011). Majority Thomas, joined by Roberts, Scalia, Kennedy, Alito, Sotomayor |
Kawashima v. Holder, 565 U.S. ___ (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."
Contents
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."