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James Vs. United States
Cites for this judgment
- US Supreme Court
- May 15, 1961
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James v. UnitedSearch
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States - 366 U.S. 213 (1961) U.S. Supreme Court James v. UnitedSearch
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States, 366 U.S. 213 (1961) James v. UnitedSearch
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U. S. 404 , overruled. Pp. 366 U. S. 213 -222. 2. After this Court's decision in Commissioner v. WilcoxSearch
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The Court of Appeals affirmed. 273 F.2d 5. Because of a conflict with this Court's decision in Commissioner v. WilcoxSearch
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a) of the Internal Revenue Code of 1939. Six years later, this Court held, in Rutkin v. UnitedSearch
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We do not reach in this case the factual situation involved in Commissioner v. WilcoxSearch
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Rutkin v. UnitedSearch
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Corliss v. PageSearch
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Brief any citation in this list with AI Studio
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U. S. 378 . Thus, the fact that Rutkin secured the money with the consent of his victim, Rutkin v. UnitedSearch
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remove the incongruity of having the gains of the honest laborer taxed and the gains of the dishonest immune. Rutkin v. UnitedSearch
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Ibid. See also Johnson v. UnitedSearch
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United States v. JohnsonSearch
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Helvering Page 366 U. S. 219 v. CliffordSearch
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statutes in recognition of the intention of Congress to tax all gains except those specifically exempted. Commissioner v. JacobsonSearch
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Helvering v. StockholmsSearch
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Commissioner v. GlenshawSearch
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in the year received. United States v. LewisSearch
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this Court have failed, does not necessarily debar us from reexamining and correcting the Court's own errors. Girouard v. UnitedSearch
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U. S. 119 -122. There may have been any number of reasons why Congress acted as it did. Helvering v. HallockSearch
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from it, certainly if we do so in a manner that will not prejudice those who might have relied on it. Cf. Helvering v. HallockSearch
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attempts to evade his obligation. In Spies v. UnitedSearch
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Holland v. UnitedSearch
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of annual accounting, to determine when, not whether, receipts constituted income. See North American Oil Consolidated v. BurnetSearch
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United States v. LewisSearch
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In Marienfeld v. UnitedSearch
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Id. at 636. The Second Circuit announced, in United States v. BruswitzSearch
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Id. at 61. The Seventh Circuit's prior decision in Macias v. CommissionerSearch
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For example, Kann v. CommissionerSearch
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the taxpayer would have likely received most of the misappropriated money as dividends. In Marienfeld v. UnitedSearch
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States, supra, the court believed that the victim was not likely to repudiate. In United States v. WyssSearch
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fact that the taxpayer embezzled the funds, and the money had not as yet been reclaimed by the victim. See also Briggs v. UnitedSearch
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Prokop v. CommissionerSearch
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F.2d 544, 554-555. Cf. J. J. Dix, Inc. v. CommissionerSearch
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Petitioner urges upon us the case of Alison v. UnitedSearch
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an embezzler for his own use did not constitute a taxable gain to him under the federal income tax laws. Commissioner v. WilcoxSearch
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even as early as 1812, when the question first reached this Court in United States v. HudsonSearch
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The Fifth Circuit, in McKnight v. CommissionerSearch
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The Eighth Circuit, however, had decided in Kurrle v. HelveringSearch
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U.S. Supreme Court James v. UnitedSearch
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Johnson v. UnitedSearch
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Commissioner v. JacobsonSearch
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Girouard v. UnitedSearch
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Cf. Helvering v. HallockSearch
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