JAMES V. UNITED STATES
366 U.S. 213 (1961)
NATURE OF THE CASE: James (D) appealed an affirmation of his conviction for failure to
report embezzled funds in his gross income.
FACTS: D is a union official who, with another person, embezzled in excess of $738,000
during the years 1951 through 1954 from his employer union and from an insurance company
with which the union was doing business. D failed to report these amounts in his gross
income in those years and was convicted for willfully attempting to evade the federal income
tax due. D was convicted and the conviction was affirmed. The Supreme Court granted
certiorari.
ISSUE:
RULE OF LAW:
HOLDING AND DECISION:
LEGAL ANALYSIS:
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