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: JURIST - The Paper Chase

Supreme Court rules in criminal tax evasion case

By Bernard Hibbitts (editor) and University of Pittsburgh School of Law students.

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[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

Full post as published by JURIST - The Paper Chase on March 03, 2008 (boomark / email).

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