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 that taxpayer to repay the ill-gotten gains to person from whom they had been taken.

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dbpedia-owl:argueDate
  • November 17
dbpedia-owl:decideDate
  • May 15
dbpprop:abstract
  • 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 that taxpayer to repay the ill-gotten gains to person from whom they had been taken.
dbpprop:arguedate
  • November 17
dbpprop:argueyear
  • 1960 (xsd:integer)
dbpprop:citation
  • 81 S. Ct. 1052; 6 L. Ed. 2d 246; 1961 U.S. LEXIS 2014; 61-1 U.S. Tax Cas. (CCH) P9449; 7 A.F.T.R.2d (RIA) 1361; 1961-2 C.B. 9
dbpprop:concurrence
  • Black (in part)
  • Clark (in part)
  • Harlan (in part)
  • Whittaker (in part)
dbpprop:decidedate
  • May 15
dbpprop:decideyear
  • 1961 (xsd:integer)
dbpprop:fullname
  • James v. United States
dbpprop:hasPhotoCollection
dbpprop:holding
  • Ill-gotten gains constitute taxable income, even if they must be repaid.
dbpprop:joinconcurrence
  • Black, Douglas
  • Douglas
  • Frankfurter
dbpprop:joinmajority
  • Brennan, Stewart
dbpprop:lawsapplied
dbpprop:litigants
  • James v. United States
dbpprop:majority
  • Warren
dbpprop:prior
  • Certiorari to the United States Court of Appeals for the Seventh Circuit
dbpprop:scotus
  • 1958-1962
dbpprop:uspage
  • 213 (xsd:integer)
dbpprop:usscProperty
  • Text of the opinion on Findlaw.com
  • 213 (xsd:integer)
  • 366 (xsd:integer)
dbpprop:usvol
  • 366 (xsd:integer)
dbpprop:wikiPageUsesTemplate
rdf:type
rdfs:comment
  • 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 that taxpayer to repay the ill-gotten gains to person from whom they had been taken.
rdfs:label
  • James v. United States (1961)
owl:sameAs
skos:subject
foaf:name
  • James v. United States
foaf:page
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