Wrongly Convicted Database Record


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Michael Boulware



Tax Evasion (including income tax evasion)


51 to 60 months

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U.S. State or Country of Crime:

California - Federal Case

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Judicially Exonerated

Summary of Case:

"Wrongly convicted of income tax evasion for 1989 to 1997 and conspiracy for failing to report as income, money that he withdrew from his company that he had previously invested in it, and even though he owed no taxes on the money. The federal government investigated Boulware for seven years before his indictment. The trial judge granted the government's 'motion in limine' to bar Boulware's legal defense that he couldn't have committed the crime of evading taxes on his money, because it was "non taxable returns of capital" and not income. Unaware of Boulware's "non taxable returns of capital" defense, the jury found Boulware guilty and he was sentenced to 51 to 60 months in federal prison. The Ninth Circuit Court of Appeals upheld Boulware's conviction, and the U.S. Supreme Court accepted his writ of certiorri. On March 3, 2008 the Supreme Court unanimously reversed Boulware's conviction."

Conviction Caused By:

"The trial judge relied on an erroneous interpretation of what constitutes income, and thus income tax evasion."

Innocence Proved By:

"On March 3, 2008 the Supreme Court unanimously reversed Boulware's conviction."

Defendant Aided By:

Compensation Awarded:

Was Perpetrator Identified?

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Information Source 1:

"Boulware v. United States, No 06-1509 (USSC 03-03-2008)"

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