BOULWARE v. U.S.

No. 06-1509.

128 S.Ct. 32 (2007)

551 U.S. 1191

168 L.Ed.2d 808

Michael H. BOULWARE, petitioner, v. UNITED STATES.

Supreme Court of United States.

September 25, 2007.


Petition for writ of certiorari to the United States Court of Appeals for the Ninth Circuit granted limited to the following Question: "Whether the 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, see 26 U.S.C. § 301(c)(2), even if the diversion was not intended as a return of capital." Brief of petitioner to be filed with the Clerk...

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