Supreme Court of the United States
Kawashima v. Holder
February 21, 2012565 U.S. 478
Summary
The Court held that tax crimes under 26 U.S.C. §§ 7206(1) and (2) involving fraud or deceit with losses exceeding $10,000 qualify as aggravated felonies for deportation. This outcome follows from applying a categorical approach to the statute's elements rather than specific facts. Justice Ginsburg dissented, arguing that Clause (i) does not address tax offenses to avoid rendering Clause (ii) superfluous.
Holding
- Whether 26 U.S.C. §§ 7206(1) and (2) crimes involve fraud or deceit under 8 U.S.C. § 1101(a)(43)(M)(i). These convictions are crimes involving fraud or deceit under the statute
Docket 10-577
Cited authorities
- 26 U.S.C. §§7206
- 26 U.S.C. §§ 7206
- CA11
- 26 U.S.C. §§ 7206
- 8 U.S.C. § 1229a
- 8 U.S.C. § 1101
- 8 U.S.C. §1101
- 26 U.S.C. §7206