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JAMES v. UNITED STATES

No. 63.

366 U.S. 213 (1961)

JAMES v. UNITED STATES.

Supreme Court of United States.

Decided May 15, 1961.

Attorney(s) appearing for the Case

Richard E. Gorman argued the cause and filed a brief for petitioner.

Assistant Deputy Attorney General Heffron argued the cause for the United States. With him on the brief were Solicitor General Rankin, Assistant Attorney General Rice and Meyer Rothwacks.

MR. CHIEF JUSTICE WARREN announced the judgment of the Court and an opinion in which MR. JUSTICE BRENNAN and MR. JUSTICE STEWART concur.

The issue before us in this case is whether embezzled funds are to be included in the "gross income" of the embezzler in the year in which the funds are misappropriated under § 22 (a) of the Internal Revenue Code of 19391 and § 61 (a) of the Internal...

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