Estate of Wallace P. Geiger, Deceased, Warren G. Dunkle, and Burnice I. Geiger v. Commissioner of Internal Revenue

How courts have described this case

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

• holding embezzled funds includible in embezzler’s income and finding “nothing persuasive in the fact that other persons were the recipients of the ‘loans and gifts’” made from embezzled funds that never passed through the embezzler’s own accounts
• “Income . . . is not restricted to cold cash in a taxpayer’s fist.”
• “Income . . . is not restricted to cold cash in a taxpayer’s fist.”
• “These beneficiaries were the objects of [his] bounty, not the [organization’s].”
• “These beneficiaries were the objects of [his] bounty, not the [organization’s].”

Source: CourtListener parenthetical corpus (CC0).