Boulware v. United States
| Boulware v. United States | |
|---|---|
| Decided March 3, 2008 | |
| Full case name | Boulware v. United States |
| Citations | 552 U.S. 421 (more) |
| Holding | |
| A distributee accused of criminal tax evasion may claim return-of-capital treatment without producing evidence that, when the distribution occurred, either they or the corporation intended to return the capital. | |
| Court membership | |
| |
| Case opinion | |
| Majority | Souter, joined by unanimous |
Boulware v. United States, 552 U.S. 421 (2008), was a United States Supreme Court case in which the Court held that a distributee accused of criminal tax evasion may claim return-of-capital treatment without producing evidence that, when the distribution occurred, either they or the corporation intended to return the capital.