fraud

Kawashima v. Holder (10-577)

in

Oral argument: November 7, 2011

Appealed from: United States Court of Appeals for the Ninth Circuit (Aug. 4, 2010)

AGGRAVATED FELONY, DEPORTATION, FRAUD, DECEIT, LAWFUL PERMANENT RESIDENT

The Immigration and Naturalization Service determined that the Petitioners, Akio and Fusako Kawashima, are subject to deportation because they have been convicted of aggravated felonies under 8 U.S.C. § 1101(a)(43)(M)(i). The Kawashimas had previously pled guilty to crimes related to the filing of a false tax statement. The United States Court of Appeals for the Ninth Circuit upheld the Board of Immigration Appeals’ determination that the Kawashimas are deportable. The Kawashimas argue that their crimes are not aggravated felonies because they do not require fraud or deceit as an element, and that deportable tax crimes only include tax evasion. The Respondent, Attorney General Eric Holder, argues that the Kawashimas’ guilty pleas included fraud by implication. This case will impact the methods the Internal Revenue Service uses to enforce the tax code, and may have a profound impact on immigrants who plead guilty to tax crimes.

Read more

Black v. United States (08–876)

in

Oral argument: Dec. 8, 2009

Appealed from: United States Court of Appeals for the Seventh Circuit (June 25, 2008)

FRAUD, WHITE-COLLAR CRIME, HONEST SERVICES

The United States convicted Petitioners Conrad Black, John Boultbee, and Mark Kipnis of mail and wire fraud under 18 U.S.C. § 1341. The Seventh Circuit affirmed the convictions, rejecting arguments that the trial judge erred in failing to instruct the jury that a violation of 18 U.S.C. § 1346 requires contemplation of economic harm to the party to whom one owes “honest services.” The Seventh Circuit further held that objection to the prosecution’s request for a special verdict constituted waiver of the right to challenge the trial judge’s instruction in light of the fact that a special verdict would have clarified whether the trial judge’s instruction regarding honest services fraud was the basis for the convictions. The Supreme Court’s decision will determine the limits of the honest services provision and the means by which to preserve instructional error.