Commissioner v. Wilcox

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Commissioner v. Wilcox
Seal of the United States Supreme Court.svg
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
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.

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