SCOTUScast 3-24-08 featuring Andy Grewal

On March 3, 2008 the Court decided the case of Boulware v. United States. The Court held a distributee accused of criminal tax evasion may claim return-of-capital treatment without producing evidence that, when the distribution occurred, either he or the corporation intended a return of capital. Andy Grewal of Skadden, Arps, Slate, Meagher & Flom discusses the case.

 

Oral Argument - January 8, 2008:
http://www.supremecourtus.gov/oral_arguments/argument_transcripts/06-1509.pdf

 

 

 

Decision - March 3, 2008:
http://www.supremecourtus.gov/opinions/07pdf/06-1509.pdf

 

 

 

 

 

 

 

 

[Return to the SCOTUScast menu]