United States v. Boulware
Court of Appeals for the Ninth Circuit
1Opinion of the Court
THOMAS, Circuit Judge:
This case returns to us from the Supreme Court with directions to conduct a thorough examination of the record to determine whether or not the defendant’s offer of proof was sufficient to justify the presentation of a “return of capital” theory to the jury. We conclude it was not and affirm the judgment of the district court.
I
The facts of this case have been described fully in prior appellate decisions, 1 so we need not explain the background in detail. In brief, Michael H. Boulware was the president and fifty-percent owner of Hawaiian Isles Enterprises (“the…
2Cases cited23 opinions
- Sandstrom v. MontanaSupreme Court of the United States · 1979
- Holland v. United StatesSupreme Court of the United States · 1955
- California v. TrombettaSupreme Court of the United States · 1984
- Joan Hangarter v. Provident Life and Accident Insurance Company, and the Paul Revere Life Insurance Company Unumprovident Corp.Court of Appeals for the Ninth Circuit · 2004
- Nationwide Transport Finance v. Cass Information Systems, Inc.Court of Appeals for the Ninth Circuit · 2008
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3Cited by25 opinions
- Gonzalez Ex Rel. A.F. v. United StatesCourt of Appeals for the Ninth Circuit · 2016
- Michael Boulware v. Commissioner of IRSCourt of Appeals for the D.C. Circuit · 2016
- Teamsters Local Union No. 117 v. Washington Department of CorrectionsCourt of Appeals for the Ninth Circuit · 2015
- Butler v. One West Bank, FSB (In re Butler)United States Bankruptcy Court, W.D. Washington · 2014
- Young v. GipsonDistrict Court, N.D. California · 2015
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