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Kawashima v. Holder
United States Supreme Court
565 U.S. 478 (2012)
Akio and Fusako Kawashima (plaintiffs) were husband and wife. The Kawashimas were natives and citizens of Japan who became permanent resident aliens of the United States. Several years after becoming permanent resident aliens, Mr. Kawashima pleaded guilty to one count of willfully making and subscribing a false tax return, and Mrs. Kawashima pleaded guilty to one count of aiding and assisting in the preparation of a false tax return. The loss to the government under the false tax return was in excess of $10,000. Neither of the Kawashimas disputed that they knew the tax return was false or that they acted willfully with the specific intent to violate the law. An immigration judge (IJ) determined that the tax felonies qualified as aggravated felonies under clause (i) of the Immigration and Nationality Act (INA) and ordered that the Kawashimas be removed from the country. The Kawashimas appealed the IJ’s removal decision. The Board of Immigration Appeals affirmed the IJ’s decision. The Kawashimas appealed the board’s decision, but the decision was upheld by the United States Court of Appeals for the Ninth Circuit. The Kawashimas appealed the Ninth Circuit’s decision.
Rule of Law
Holding and Reasoning (Thomas, J.)
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