Commissioner v. Wilcox
id:
commissioner-v-wilcox-250-466049
title:
Commissioner v. Wilcox
text:
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.
brand slug:
wiki
category slug:
encyclopedia
description:
1946 United States Supreme Court case
original url:
https://en.wikipedia.org/wiki/Commissioner_v._Wilcox
date created:
date modified:
2023-09-13T02:00:58Z
main entity:
{"identifier":"Q5152867","url":"https://www.wikidata.org/entity/Q5152867"}
image:
fields total:
13
integrity:
14