Antognoli v. Christiana Care Health Services

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• vacating taxpayer’s conviction for failure to report embez- zled funds as income because conflicting caselaw rendered the predicate tax statute ambiguous when applied to embez- zled funds
• embezzler must include embezzled funds in income under claim of right doctrine even though his claim to funds was not bona fide and he was, at all times after embezzlement, under an unqualified duty to return embezzled funds
• proceeds over which taxpayer wrongly assumes \actual command\ taxable to him
• Black, J„ concurring in part and dissenting in part
• illegally obtained funds are included as gross income
• warning against reading too much into legislative silence

Source: CourtListener parenthetical corpus (CC0).