Commissioner v. Wilcox

Commissioner v. Wilcox
Supreme Court of the United States
Argued January 8, 1946 Decided February 25, 1946
Full case name	Commissioner of Internal Revenue v. Wilcox, et al.
Citations	327 U.S. 404 (more) 66 S. Ct. 546; 90 L. Ed. 752; 1946 U.S. LEXIS 3084; 46-1 U.S. Tax Cas. (CCH) P9188; 34 A.F.T.R. (P-H) 811; 1946-1 C.B. 6; 166 A.L.R. 884; 1946 P.H. P72,014
Prior history	Certiorari to the Circuit Court of Appeals for the Ninth Circuit
Court membership
Chief Justice Harlan F. Stone Associate Justices Hugo Black · Stanley F. Reed Felix Frankfurter · William O. Douglas Frank Murphy · Robert H. Jackson Wiley B. Rutledge · Harold H. Burton
Case opinions
Majority	Murphy, joined by Stone, Black, Reed, Frankfurter, Douglas, Rutledge
Dissent	Burton
Jackson took no part in the consideration or decision of the case.
Laws applied
§ 22 (a) of the Internal Revenue Code
Overruled by
James v. United States, 366 U.S. 213 (1961)

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 this holding in James v. United States.

See also

• List of United States Supreme Court cases, volume 327

Further reading

• 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 (California Law Review, Vol. 34, No. 2) 34 (2): 449–452. doi:10.2307/3477187. JSTOR 3477187.
• Solomon, Milton D. (1946). "Embezzled Funds as Income". Michigan Law Review (Michigan Law Review, Vol. 44, No. 5) 44 (5): 885–888. doi:10.2307/1283700. JSTOR 1283700.