Boulware v. United States

Amicus curiae brief of the National Association of Criminal Defense Lawyers in support of petitioner.

Brief filed: 11/13/2007

Documents

Boulware v. United States

United States Supreme Court; Case No. 06-1509

Argument(s)

Diversion of corporate funds to a shareholder of a corporation without earnings and profits automatically qualifies as a non-taxable return of capital up to the shareholder’s stock basis, even if the diversion was originally not labeled as a return of capital.

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Author(s)

John L. Pollok, New York, NY.