James v. United States (1961)
| James v. United States | |
|---|---|
| Argued November 17, 1960 Decided May 15, 1961 | |
| Full case name | James v. United States |
| Citations | 366 U.S. 213 (more) 81 S. Ct. 1052; 6 L. Ed. 2d 246; 1961 U.S. LEXIS 2014; 61-1 U.S. Tax Cas. (CCH) ¶ 9449; 7 A.F.T.R.2d (RIA) 1361; 1961-2 C.B. 9 |
| Case history | |
| Prior | Certiorari to the United States Court of Appeals for the Seventh Circuit |
| Holding | |
| Ill-gotten gains are taxable income even if they must be repaid. | |
| Court membership | |
| |
| Case opinions | |
| Plurality | Warren, joined by Brennan, Stewart |
| Concur/dissent | Black, joined by Douglas |
| Concur/dissent | Clark |
| Concur/dissent | Harlan, joined by Frankfurter |
| Concur/dissent | Whittaker, joined by Black, Douglas |
| Laws applied | |
| U.S. Const., U.S. Const. amend. XVI; I.R.C. § 61 (26 U.S.C. § 61) | |
James v. United States, 366 U.S. 213 (1961), was a case in which the United States Supreme Court held that the receipt of 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.