Boulware v. United States

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

Boulware v. United States

  • Case No.: 06-1509
  • Jurisdiction: United States Supreme Court
  • Brief Filed: November 13, 2007

Briefs

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.

Featured Products

Author(s)

John L. Pollok, New York, NY.

Explore keywords to find information