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

From Wikisource
(Redirected from 366 U.S. 213)
Jump to navigation Jump to search


James v. United States (1961)
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.

919765James v. United States — Syllabusthe Supreme Court of the United States
Court Documents

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]

This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).

Public domainPublic domainfalsefalse