Dissent Burton | End date 1946 | |
Full case name Commissioner of Internal Revenue v. Wilcox, et al. Citations 327 U.S. 404 (more)66 S. Ct. 546; 90 L. Ed. 752; 1946 U.S. LEXIS 3084; 46-1 U.S. Tax Cas. (CCH) P9188; 34 A.F.T.R. (P-H) 811; 1946-1 C.B. 6; 166 A.L.R. 884; 1946 P.H. P72,014 Prior history Certiorari to the Circuit Court of Appeals for the Ninth Circuit Majority Murphy, joined by Stone, Black, Reed, Frankfurter, Douglas, Rutledge Ruling court | ||
Commissioner v. Wilcox, 327 U.S. 404 (1946), was a case decided by the Supreme Court of the United States.
The issue presented in this case was whether embezzled money constituted taxable income to the embezzler under ยง 22(a) of the Internal Revenue Code of 1939.
Although the Court ruled that the embezzlement income was not taxable to the embezzler in Wilcox, the Court later overruled this holding in James v. United States.
References
Commissioner v. Wilcox Wikipedia(Text) CC BY-SA