Kawashima v. Holder

Summary

Justice Ginsburg, joined by Justices Breyer and Kagan, dissents from the Court’s holding that a conviction under 26 U.S.C. §7206 constitutes an aggravated felony for deportation purposes. She argues that only the tax‑evasion clause (ii) of 8 U.S.C. §1101(a)(43)(M) covers tax crimes and that the false‑statement offense should not trigger removal. Accordingly, she would reverse the judgment of the Ninth Circuit.