Commissioner of Internal Revenue v. Wilcox

From Wikisource
Jump to: navigation, search


Commissioner of Internal Revenue v. Wilcox
by the Supreme Court of the United States
Syllabus
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 § 22(a) of the Internal Revenue Code of 1939. — Excerpted from Commissioner v. Wilcox on Wikipedia, the free encyclopedia.
Court Documents
Opinion of the Court
Dissenting Opinion
Burton
Wikipedia-logo-v2.svg Wikipedia article

United States Supreme Court

327 U.S. 404

COMMISSIONER OF INTERNAL REVENUE  v.  WILCOX

 Argued: Jan. 8, 1946. --- Decided: Feb 25, 1946

Mr.Ralph F. Fuchs, of Washington, D.C., for petitioner.

Messrs. William E. Davis, of Washington, D.C., and Lunsford & Goldwater and George B. Thatcher, all of Reno, for respondents.

Mr. Justice MURPHY delivered the pinion of the Court.

Notes[edit]

This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).