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Rutkin v. United States, 343 U.S. 130 (1952)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Rutkin v. United States, 343 U.S. 130 (1952)
Rutkin v. United States No. 195 Argued December 3, 1951 Decided March 24, 1952 343 U.S. 130
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE THIRD CIRCUIT
Syllabus
1. Money obtained by extortion is income taxable to the extortioner under § 22(a) of the Internal Revenue Code. Pp. 131-139.
(a) An unlawful gain, as well as a lawful one, constitutes taxable income when its recipient has such control over it that, as a practical matter, he derives readily realizable economic value from it. P. 137.
2. Under the instructions given the jury in the prosecution of petitioner for willfully attempting to evade and defeat federal taxes, the verdict of the jury must be taken as reflecting its conclusion that the money in question was obtained by petitioner by extortion, and there was substantial evidence supporting that result. Pp. 132-137.
3. The factual issue whether, under all the circumstances, petitioner’s omission of the amount in question from his tax return constituted a willful attempt to evade and defeat the federal tax is not open to review here, since that issue is settled by the verdict of the jury supported by substantial evidence. Spies v. United States, 317 U.S. 492, applied. P. 135.
4. The case of Commissioner v. Wilcox, 327 U.S. 404, is limited to its facts. P. 138.
5. Congress has power under the Sixteenth Amendment to tax as income monies received by extortion. Pp. 138-139.
189 F.2d 431 affirmed.
Petitioner was convicted in the Federal District Court under 26 U.S.C. § 145(b) for willfully attempting to evade or defeat federal taxes. The Court of Appeals affirmed. 189 F.2d 431. This Court granted certiorari. 342 U.S. 808. Affirmed, p. 139.
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Chicago: U.S. Supreme Court, "Syllabus," Rutkin v. United States, 343 U.S. 130 (1952) in 343 U.S. 130 343 U.S. 131. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=2K9F1AT7TX76K5A.
MLA: U.S. Supreme Court. "Syllabus." Rutkin v. United States, 343 U.S. 130 (1952), in 343 U.S. 130, page 343 U.S. 131. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=2K9F1AT7TX76K5A.
Harvard: U.S. Supreme Court, 'Syllabus' in Rutkin v. United States, 343 U.S. 130 (1952). cited in 1952, 343 U.S. 130, pp.343 U.S. 131. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=2K9F1AT7TX76K5A.
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