Commissioner v. Wilcox

Commissioner v. Wilcox, 327 U.S. 404 (1946), was a case decided by the Supreme Court of the United States.[1]

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) ¶ 9188; 34 A.F.T.R. (P-H) 811; 1946-1 C.B. 6; 166 A.L.R. 884; 1946 P.H. P72,014
Case history
Prior	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)

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.