JURIST Supported by the University of Pittsburgh
PAPER CHASE NEWSBURSTDigest RSS feedFull RSS feed
Serious law. Primary sources. Global perspective.


Monday, March 03, 2008

Supreme Court rules in criminal tax evasion case
Jeannie Shawl at 10:20 AM ET

[JURIST] The US Supreme Court [official website; JURIST news archive] handed down decisions in two cases Monday, including Boulware v. US [LII case backgrounder], where the Court overturned a Ninth Circuit decision [PDF text] upholding a criminal tax evasion prosecution. The Supreme Court wrote:

Sections 301 and 316(a) of the Internal Revenue Code set the conditions for treating certain corporate distributions as returns of capital, nontaxable to the recipient.... The question here is whether a distributee accused of criminal tax evasion may claim return-of-capital treatment without producing evidence that either he or the corporation intended a capital return when the distribution occurred. We hold that no such showing is required.
Read the Court's unanimous opinion [text] per Justice Souter.

In Warner-Lambert v. Kent [LII case backgrounder], the Court affirmed [text] the US Court of Appeals for the Second Circuit's decision [PDF text] in the case. The Supreme Court's one sentence per curiam opinion noted that the justices split 4-4 on the case, with Chief Justice Roberts taking no part in the decision. The Court heard oral arguments [transcript, PDF] just last week to consider whether federal law preempts a Michigan law that allows personal injury lawsuits against prescription drug manufacturers only when the drug at issue was approved by the US Food and Drug Administration based on the fraudulent submission or withholding of information. SCOTUSblog has more on both cases.





Link |  | print | subscribe | RSS feeds | latest newscast | Facebook page

For more legal news check the Paper Chase Archive...


LATEST LEGAL NEWS

 ICC summons witnesses in trial of Kenya VP Ruto
2:30 PM ET, April 18

 Kosovo prime minister calls for vote on creating court for Balkans war crimes
1:39 PM ET, April 18

 Ukraine asks ICC to investigate protester deaths
1:03 PM ET, April 18

 click for more...

Get JURIST legal news delivered daily to your e-mail!

LATEST FORUM

Unprecedented Notice of Warrantless Wiretapping in a Closed Case
DOMESTIC
Ramzi Kassem
CUNY School of Law

ABOUT

Paper Chase is JURIST's real-time legal news service, powered by a team of 30 law student reporters and editors led by law professor Bernard Hibbitts at the University of Pittsburgh School of Law. As an educational service, Paper Chase is dedicated to presenting important legal news and materials rapidly, objectively and intelligibly in an accessible, ad-free format.

CONTACT

Paper Chase welcomes comments, tips and URLs from readers. E-mail us at JURIST@jurist.org