James v. United States (1961)
Taxation of illegal income in the United States, Taxable income, Supreme Court of the United States
978-613-7-24338-1
6137243389
132
2011-10-02
45.00 €
eng
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Please note that the content of this book primarily consists of articles available from Wikipedia or other free sources online. James v. United States, 366 U.S. 213, 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. The defendant, Eugene James, was an official in a labor union who had embezzled more than $738,000 in union funds, and did not report these amounts on his tax return. He was tried for tax evasion, and claimed in his defense that embezzled funds did not constitute taxable income because, like a loan, the taxpayer was legally obligated to return those funds to their rightful owner. Indeed, James pointed out, the Supreme Court had previously made such a determination in Commissioner v. Wilcox, 327 U.S. 404. However, this defense was unavailing in the trial court, where Eugene James was convicted and sentenced to three years in prison.
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