LATEST SUMMARIES
CORPORATION & ENTERPRISE LAW, CRIMINAL LAW & PROCEDURE, TAX LAW, WHITE COLLAR CRIME
• Boulware v. US
ADMINISTRATIVE LAW, CIVIL PROCEDURE, DRUGS & BIOTECH, HEALTH LAW, INJURY AND TORT LAW, PER CURIAM, PRODUCT LIABILITY
• Warner-Lambert Co. v. Kent
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LATEST SUMMARIES
CORPORATION & ENTERPRISE LAW, CRIMINAL LAW & PROCEDURE, TAX LAW, WHITE COLLAR CRIME
Boulware v. US, No. 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.
Read more...
Related Resources
• Case Docket for Boulware v. US
ADMINISTRATIVE LAW, CIVIL PROCEDURE, DRUGS & BIOTECH, HEALTH LAW, INJURY AND TORT LAW, PER CURIAM, PRODUCT LIABILITY
Warner-Lambert Co. v. Kent, No. 06–1498
In a one-line, per curiam opinion, the judgment below is affirmed by
an equally divided Court. In a case involving Michigan legislation
which immunized drugmakers from products liability claims so long as
the FDA approved the pharmaceutical product at issue, the circuit
court had held that a fraud exception to the immunity legislation
was not prohibited through federal preemption.
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