United States Supreme Court

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Boulware v. US, 06-1509

In the context of sections of the Internal Revenue Code that set the conditions for treating certain corporate distributions as returns of capital, nontaxable to the recipient, a distributee accused of criminal tax evasion may claim return-of-capital treatment without producing evidence that either he or the corporation intended a return of capital when the distribution occurred.

Appellate Information

  • Decided 03/03/2008
  • Published 03/03/2008



  • United States Supreme Court