| 词条 | Kawashima v. Holder |
| 释义 |
|Litigants=Kawashima v. Holder |ArgueDate=November 7 |ArgueYear=2011 |DecideDate=February 21 |DecideYear=2012 |FullName=Akio Kawashima, et ux., Petitioners v. Eric H. Holder, Jr., Attorney General |USVol=565 |USPage=478 |ParallelCitations=132 S. Ct. 1166; 182 L. Ed. 2d 1; 2012 U.S. LEXIS 1084; 80 U.S.L.W. 4147 |Docket=10-577 |OralArgument=https://www.oyez.org/cases/2010-2019/2011/2011_10_577/argument |Prior=Appeal of deportation order denied (Bd. Immigr. App., 200?); reversed in part sub nom. Kawashima v. Gonzales, 503 F.3d [https://www.leagle.com/decision/20071500503f3d99711480 997] (9th Cir. 2007, withdrawn); reconsidered[1] and fully reversed sub nom. Kawashima v. Mukasey, 530 F.3d [https://www.leagle.com/decision/20081641530f3d111111532 1111] (9th Cir. 2008, withdrawn); reconsidered[2] anew and affirmed 615 F.3d [https://www.leagle.com/decision/infco20100804139 1043] (9th Cir. 2010); certiorari granted, {{ussc|563|1007|2011|el=no}}. |Subsequent= |Holding="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."[3] Ninth circuit affirmed. |SCOTUS=2010-2016 |Majority=Thomas |JoinMajority=Roberts, Scalia, Kennedy, Alito, Sotomayor |Dissent=Ginsburg |JoinDissent=Breyer, Kagan |LawsApplied= }}Kawashima v. Holder, 565 U.S. 478 (2012),[4] 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."[3] BackgroundAkio 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 CourtIn 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."[3] See also
References1. ^In light of Navarro-Lopez v. Gonzales, 503 F.3d [https://www.leagle.com/decision/20071566503f3d106311541 1063] (9th Cir. 2007), decided the day after the initial decision in Kawashima. 2. ^In light of Nijhawan v. Holder, 557 U.S. ___ 129 S.Ct. 2294 (2009), granted certiorari while en banc rehearing request was pending. 3. ^1 2 https://www.oyez.org/cases/2010-2019/2011/2011_10_577 4. ^{{ussc|name=Kawashima v. Holder|volume=565|page=478|year=2012}}. External links
| case = Kawashima v. Holder, {{Ussc|565|478|2012|el=no}} | courtlistener =https://www.courtlistener.com/opinion/623145/kawashima-v-holder/ | googlescholar = https://scholar.google.com/scholar_case?case=7958425782893841813 | justia = | oyez =https://www.oyez.org/cases/2011/10-577 | other_source1 = Supreme Court (slip opinion) | other_url1 =https://www.supremecourt.gov/opinions/11pdf/10-577.pdf
9 : United States Supreme Court cases|2012 in United States case law|United States immigration and naturalization case law|United States taxation and revenue case law|Thousand Oaks, California|Japanese restaurateurs|Restaurants in California|Japan–United States relations|United States Supreme Court cases of the Roberts Court |
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