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BOULWARE v. U.S.

No. 06-1509.

128 S.Ct. 1168 (2008)

552 U.S. 421

170 L.Ed.2d 34

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

Supreme Court of United States.

Decided March 3, 2008.

Attorney(s) appearing for the Case

John D. Cline, San Francisco, CA, for petitioner.

Deanne E. Maynard, Washington, D.C., for respondent.

John D. Cline, Counsel of Record, C. Kevin Marshall, Kelli Crouch Jones Day, San Francisco, CA, for Petitioner Michael H. Boulware.

Paul D. Clement, Solicitor General, Counsel of Record, Richard T. Morrison, Acting Assistant Attorney General, Michael R. Dreeben, Deputy Solicitor General, Deanne E. Maynard, Assistant to the Solicitor General, Alan Hechtkopf, Karen Quesnel, S. Robert Lyons, Attorneys, Department of Justice, Washington, D.C., for respondent.

Sections 301 and 316(a) of the Internal Revenue Code set the conditions for treating certain corporate distributions as returns of capital, nontaxable to the recipient. 26 U.S.C. §§ 301, 316(a) (2000 ed. and Supp. V.). The question here is whether...

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