Commissioner of Internal Revenue v. Wilcox

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Commissioner of Internal Revenue v. Wilcox
by the Supreme Court of the United States
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
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United States Supreme Court

327 U.S. 404


 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.


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).