Legal Opinion

Ki Se Lee Hyang Mahn Yang v. John Ashcroft, Attorney General of the United States

Court of Appeals for the Third Circuit

Decided May 19, 2004No. 02-4602PublishedCited by 64 opinions

1Opinion of the Court

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 removable. Accordingly, we will grant the Petition for Review of the decision and vacate the order of removal against the petitioners.

I. BACKGROUND

The…

2Cases cited17 opinions

  1. Albright v. OliverSupreme Court of the United States · 1994
  2. Immigration & Naturalization Service v. St. CyrSupreme Court of the United States · 2001
  3. Immigration & Naturalization Service v. Cardoza-FonsecaSupreme Court of the United States · 1987
  4. Morales v. Trans World Airlines, Inc.Supreme Court of the United States · 1992
  5. Spies v. United StatesSupreme Court of the United States · 1943

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3Cited by64 opinions

  1. Khaimraj Singh v. John Ashcroft, Attorney General of the United States of AmericaCourt of Appeals for the Third Circuit · 2004
  2. Sejid Smriko v. John Ashcroft, Attorney General of the United StatesCourt of Appeals for the Third Circuit · 2004
  3. Castro v. United States Department of Homeland SecurityCourt of Appeals for the Third Circuit · 2016
  4. Denis v. Attorney General of the United StatesCourt of Appeals for the Third Circuit · 2011
  5. Roth v. NORFALCO LLCCourt of Appeals for the Third Circuit · 2011

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