Supreme Court of the United States
Kawashima v. Holder
February 21, 2012565 U.S. 478
Summary
The Court held that convictions under 26 U.S.C. §§ 7206(1) and (2) qualify as aggravated felonies under 8 U.S.C. § 1101(a)(43)(M)(i) when the government loss exceeds $10,000. The Court found these offenses necessarily entail deceit under the categorical approach, and affirmed the Ninth Circuit. Justice Ginsburg, dissenting, argued this interpretation renders Clause (ii) superfluous.
Holding
- Whether violations of 26 U.S.C. §§ 7206(1) and (2) qualify as offenses involving fraud or deceit under 8 U.S.C. § 1101(a)(43)(M)(i).. Convictions under 26 U.S.C. §§ 7206(1) and (2) in which the Government’s revenue loss exceeds $10,000 qualify as aggravated felonies under Clause (i).
Docket 10-577
Cited authorities
- 8 U.S.C. § 1229a
- 26 U.S.C. §§7206
- 26 U.S.C. §§7206
- 26 U.S.C. §§7206
- 26 U.S.C. §§7206
- 26 U.S.C. §7206
- CA11
- 26 U.S.C. §7206
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