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In the Matter of Locicero

11 I&N Dec. 805 (B.I.A. 1966)
In the Matter of Locicero

5 Cited authorities

  1. Helvering v. Mitchell

    303 U.S. 391 (1938)   Cited 1,005 times   1 Legal Analyses
    Holding that civil tax penalties are remedial

  2. Sherman v. Immigration Naturalization Serv

    350 F.2d 894 (2d Cir. 1965)   Cited 3 times

    No. 521, Docket 29487. Argued June 9, 1965. Decided September 22, 1965. Rehearing En Banc Submitted December 23, 1965. Decided January 17, 1966. Ira Gollobin, New York City, for petitioner. Francis J. Lyons, Sp. Asst. U.S. Atty., Robert M. Morgenthau, U.S. Atty., James G. Greilsheimer, Sp. Asst. U.S. Atty., for respondent. Before WATERMAN, FRIENDLY and SMITH, Circuit Judges. Before LUMBARD, Chief Judge, and WATERMAN, MOORE, FRIENDLY, SMITH, KAUFMAN, HAYS and ANDERSON, Circuit Judges. DECISION OF

  3. Section 7201 - Attempt to evade or defeat tax

    26 U.S.C. § 7201   Cited 3,354 times   22 Legal Analyses
    Attempting to evade or defeat tax

  4. Section 1256 - Rescission of adjustment of status; effect upon naturalized citizen

    8 U.S.C. § 1256   Cited 118 times
    Providing for rescission of adjusted status if within five years it appears the alien "was not in fact eligible for such adjustment of status" when it was granted

  5. Section 1259 - Record of admission for permanent residence in the case of certain aliens who entered the United States prior to January 1, 1972

    8 U.S.C. § 1259   Cited 85 times

    A record of lawful admission for permanent residence may, in the discretion of the Attorney General and under such regulations as he may prescribe, be made in the case of any alien, as of the date of the approval of his application or, if entry occurred prior to July 1, 1924, as of the date of such entry, if no such record is otherwise available and such alien shall satisfy the Attorney General that he is not inadmissible under section 1182(a)(3)(E) of this title or under section 1182(a) of this