Title:

Michael H. Boulware v. United States

Subject:

State Court Judgments, Federal Income Taxes, Property Taxes, Criminal Tax Cases, Corporate Distributions

Question:

• What effect must a federal court give a final, non-collusive state court judgment adjudicating ownership of property in determining a taxpayer’s federal income tax liability arising from that property?
• Whether a taxpayer who seeks to invoke the return of capital rule in a criminal tax case must show a contemporaneous intent to treat the corporate distribution as a return of capital?

Decisions:

• U.S. Court of Appeals - 9th Circuit Opinion Filed: December 13, 2006
• United States Supreme Court, Cert. Granted: September 25, 2007

Resources:

• Docket Sheet From the U.S. Supreme Court.
• Northwestern University - Medill School of Journalism: On the Docket