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KI SE LEE v. ASHCROFT

No. 02-4602.

368 F.3d 218 (2004)

KI SE LEE; Hyang Mahn Yang, Petitioners v. John ASHCROFT, Attorney General of the United States, Respondent.

United States Court of Appeals, Third Circuit.

May 19, 2004.

Attorney(s) appearing for the Case

Steven A. Morley (Argued), Morley, Surin & Griffin, P.C., Philadelphia, for Petitioners.

Peter D. Keisler, Assistant Attorney General, Civil Division, Linda S. Wernery, Senior Litigation Counsel, Office of Immigration Litigation, Lyle D. Jentzer (Argued), Trial Attorney, Douglas E. Ginsburg, Michael P. Lindemann, John M. McAdams Jr., John D. Williams, Office of Immigration Litigation, Civil Division, United States Department of Justice, Washington, for Respondent.

Before SLOVITER and ALITO, Circuit Judges, and OBERDORFER, District Judge.

OPINION OF THE COURT

OBERDORFER, Senior District Judge.

In this appeal we consider the question of whether a conviction for filing a false tax return, in violation of 26 U.S.C. § 7206(1) of the Internal Revenue Code, is an "aggravated felony" as defined by section 101(a)(43)(M)(i) of the Immigration and Naturalization Act, 8 U.S.C. § 1101(a)(43)(M)(i). We conclude that it is not, and, therefore, that the petitioners' convictions do not render them...

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