James v. United States may refer to the following decisions of the Supreme Court of the United States: James v. United States (1906), 202 U.S. 401 James v. United States (1961), which held that illegally obtained money was federally taxable income regardless of whether it was repaid as restitution to a victim. James v. United States (2007), 550 U.S. 192 (2007), which held that attempted burglary was a predicate felony under the Armed Career Criminal Act.
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