James v. United States (366 U.S. 213)

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James v. United States
by the Supreme Court of the United States
Syllabus
James v. United States, 366 U.S. 213 (1961), was a case in which the United States Supreme Court held that money obtained by a taxpayer illegally was taxable income, even though the law might require the taxpayer to repay the ill-gotten gains to the person from whom they had been taken. — Excerpted from James v. United States (1961) on Wikipedia, the free encyclopedia.
Court Documents
Opinion of the Court
Concurrence/Dissent
Black
Clark
Harlan
Whittaker

United States Supreme Court

366 U.S. 213

JAMES  v.  UNITED STATES (366 U.S. 213)

 Argued: Nov. 17, 1960. --- Decided: May 15, 1961

Mr. Richard E. Gorman, Chicago, Ill., for petitioner.

Mr. Howard A. Heffron, New York City, for respondent.

Mr. Chief Justice WARREN announced the judgment of the Court and an opinion in which Mr. Justice BRENNAN, and Mr. Justice STEWART concur.

Notes [edit]

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