Eugene C. James was 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. James failed to report these amounts in his gross income in those years and was convicted in federal district court for willfully attempting to evade the federal income tax. The Court must determine were the receipt of embezzled funds taxable as income to the wrongdoer?

Show Notes
James v. United States
Commissioner v. Wilcox
Rutkin v. United States

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