Commissioner v. Wilcox
Citations
- 326 U.S. 701
- 66 S. Ct. 35
- 90 L. Ed. 413
- 1945 U.S. LEXIS 1674
About this case
From Wikipedia, the free encyclopedia
1946 United States Supreme Court case
Commissioner v. Wilcox, 327 U.S. 404 (1946), was a case decided by the Supreme Court of the United States .[1]
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 .
Although the Court ruled that the embezzlement income was not taxable to the embezzler in Wilcox, the Court later overruled the decision in _James v. United States _.
See also
[(https://en.wikipedia.org/w/index.php?title=Commissioner_v._Wilcox&action=edit§ion=1 "Edit section: See also")
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References
[(https://en.wikipedia.org/w/index.php?title=Commissioner_v._Wilcox&action=edit§ion=2 "Edit section: References")
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Further reading
[(https://en.wikipedia.org/w/index.php?title=Commissioner_v._Wilcox&action=edit§ion=3 "Edit section: Further reading")
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- Gilbert, J. H. Jr. (1962). "Problems Resulting from Taxation of Embezzled Funds". Florida Law Review. 15: 98. ISSN 1045-4241 .
- Grow, J. (1961). "An Historical Approach to the Concept of Income Taxation of Embezzled Funds". Alabama Law Review. 14: 91. ISSN 0002-4279 .
- Landisman, Joseph (1946). "Embezzled Funds as Income". _California Law Review _. 34 (2). California Law Review, Vol. 34, No. 2: 449–452. doi :10.2307/3477187 . JSTOR 3477187 .
- Solomon, Milton D. (1946). "Embezzled Funds as Income" . _Michigan Law Review _. 44 (5). Michigan Law Review, Vol. 44, No. 5: 885–888. doi :10.2307/1283700 . JSTOR 1283700 .
External links
[(https://en.wikipedia.org/w/index.php?title=Commissioner_v._Wilcox&action=edit§ion=4 "Edit section: External links")
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- Works related to Commissioner of Internal Revenue v. Wilcox at Wikisource
- Text of Commissioner v. Wilcox, 327 U.S. 404 (1946) is available from: Cornell CourtListener Google Scholar Internet Archive (docket files) Justia Library of Congress
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