United States Supreme Court
366 U.S. 213 (1961)
From 1951 to 1954, James (defendant) acquired $738,000 through embezzlement from his union and the union’s insurance company. James did not report this money as taxable income during these years. There was no evidence that James ever claimed a bona fide right to possess this money, and he was at all times legally obligated to return the money to the union and its insurer. James was prosecuted for willful tax evasion and convicted in district court. The court of appeals affirmed, and the United States Supreme Court granted certiorari.
Rule of Law
Holding and Reasoning (Warren, C.J.)
Concurrence/Dissent (Black, J.)
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