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

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.

Commissioner v. Wilcox

See also

Further reading