dbo:abstract | - 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. 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. (en)
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dbp:case | - Commissioner v. Wilcox, (en)
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dbp:decidedate | - 0001-02-25 (xsd:gMonthDay)
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dbp:fullname | - Commissioner of Internal Revenue v. Wilcox, et al. (en)
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dbp:joinmajority | - Stone, Black, Reed, Frankfurter, Douglas, Rutledge (en)
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dbp:lawsapplied | - § 22 of the Internal Revenue Code (en)
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dbp:litigants | - Commissioner v. Wilcox (en)
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dbp:overruled | - James v. United States, 366 U.S. 213 (en)
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dbp:prior | - Certiorari to the Circuit Court of Appeals for the Ninth Circuit (en)
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rdfs:comment | - 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. 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. (en)
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rdfs:label | - Commissioner v. Wilcox (en)
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foaf:name | - (en)
- Commissioner of Internal Revenue v. Wilcox, et al. (en)
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