Case | HBS Case Collection | March 1984 (Revised October 2005)

James vs. United States

by Henry B. Reiling


The U.S. Supreme Court reconsiders two basically inconsistent prior Supreme Court decisions, overrules one and states that illegally acquired income must be reported.

Keywords: Courts and Trials; Crime and Corruption; Judgments; Taxation; Public Administration Industry; United States;


Reiling, Henry B. "James vs. United States." Harvard Business School Case 284-073, March 1984. (Revised October 2005.)