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RUTKIN v. UNITED STATES

No. 195.

343 U.S. 130 (1952)

RUTKIN v. UNITED STATES.

Supreme Court of United States.

Decided March 24, 1952.

Attorney(s) appearing for the Case

Jack L. Cohen argued the cause for petitioner. With him on the brief was Edward Halle.

Irving I. Axelrad argued the cause for the United States. With him on the brief were Solicitor General Perlman, Acting Assistant Attorney General Slack and Lee A. Jackson.

MR. JUSTICE BURTON delivered the opinion of the Court.

The principal issue before us is whether money obtained by extortion is income taxable to the extortioner under § 22 (a) of the Internal Revenue Code.1 For the reasons hereafter stated we hold that it is.

The petitioner, Rutkin, was indicted under 26 U. S. C. § 145 (b)2 for willfully attempting to evade and defeat a large part of his income...

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