Jump to content

Commissioner v. Wilcox: Difference between revisions

Add links
From Wikipedia, the free encyclopedia
Browse history interactively
← Previous edit
Content deleted Content added
VisualWikitext
Lightbot (talk | contribs)
791,863 edits
Date audit per mosnum/overlink/Other
→top: add "use mdy dates" template
 
(22 intermediate revisions by 14 users not shown)
Line 1: Line 1:
{{Use mdy dates|date=September 2023}}
{{SCOTUSCase
{{Infobox SCOTUS case
|Litigants=Commissioner v. Wilcox
|Litigants=Commissioner v. Wilcox
|ArgueDate=January 8
|ArgueDate=January 8
Line 8: Line 9:
|USVol=327
|USVol=327
|USPage=404
|USPage=404
|Citation=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
|ParallelCitations=66 S. Ct. 546; 90 [[Lawyers' Edition|L. Ed.]] 752; 1946 [[LexisNexis|U.S. LEXIS]] 3084; 46-1 [[CCH (company)|U.S. Tax Cas. (CCH)]] ¶ 9188; 34 A.F.T.R. (P-H) 811; 1946-1 C.B. 6; 166 [[American Law Reports|A.L.R.]] 884; 1946 P.H. P72,014
|Prior=Certiorari to the Circuit Court of Appeals for the Ninth Circuit
|Prior=Certiorari to the Circuit Court of Appeals for the Ninth Circuit
|Subsequent=
|Subsequent=
|Holding=
|Holding=
|SCOTUS=1945-1946
|Majority=Murphy
|Majority=Murphy
|JoinMajority=Stone, Black, Reed, Frankfurter, Douglas, Rutledge
|JoinMajority=Stone, Black, Reed, Frankfurter, Douglas, Rutledge
Line 18: Line 18:
|NotParticipating=Jackson
|NotParticipating=Jackson
|LawsApplied=§ 22 (a) of the [[Internal Revenue Code]]
|LawsApplied=§ 22 (a) of the [[Internal Revenue Code]]
|Overruled=''[[James v. United States]]'', 366 U.S. 213 (1961)
|Overruled=''[[James v. United States (1961)|James v. United States]]'', 366 U.S. 213 (1961)
}}
}}
'''''Commissioner v. Wilcox''''', [[Case citation|327 U.S. 404]] (1946), was a case decided by the [[Supreme Court of the United States]].
'''''Commissioner v. Wilcox''''', 327 U.S. 404 (1946), was a case decided by the [[Supreme Court of the United States]].<ref>{{ussc|name=Commissioner v. Wilcox|link=|volume=327|page=404|pin=|year=1946}}.</ref>


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]].
The issue presented in this case was whether [[Embezzlement|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 (1961)|James v. United States]]''.
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 (1961)|James v. United States]]''.


==See also==
==See also==
*[[Taxation of illegal income in the United States]]
*[[List of United States Supreme Court cases, volume 327]]
*[[List of United States Supreme Court cases, volume 327]]

==References==
{{Reflist}}


==Further reading==
==Further reading==
*{{cite journal |last=Gilbert |first=J. H., Jr. |authorlink= |coauthors= |year=1962 |month= |title=Problems Resulting from Taxation of Embezzled Funds |journal=Florida Law Review |volume=15 |issue= |pages=98 |issn=10454241 |url= |accessdate= |quote= }}
*{{cite journal |last=Gilbert |first=J. H. Jr. |year=1962 |title=Problems Resulting from Taxation of Embezzled Funds |journal=Florida Law Review |volume=15 |pages=98 |issn=1045-4241 }}
*{{cite journal |last=Grow |first=J. |authorlink= |coauthors= |year=1961 |month= |title=An Historical Approach to the Concept of Income Taxation of Embezzled Funds |journal=Alabama Law Review |volume=14 |issue= |pages=91 |issn=00024279 |url= |accessdate= |quote= }}
*{{cite journal |last=Grow |first=J. |year=1961 |title=An Historical Approach to the Concept of Income Taxation of Embezzled Funds |journal=Alabama Law Review |volume=14 |pages=91 |issn=0002-4279 }}
*{{cite journal |last=Landisman |first=Joseph |authorlink= |coauthors= |year=1946 |month= |title=Embezzled Funds as Income |journal=[[California Law Review]] |volume=34 |issue=2 |pages=449–452 |doi=10.2307/3477187 |url= |accessdate= |quote= }}
*{{cite journal |last=Landisman |first=Joseph |year=1946 |title=Embezzled Funds as Income |journal=[[California Law Review]] |volume=34 |issue=2 |pages=449–452 |doi=10.2307/3477187|publisher=California Law Review, Vol. 34, No. 2 |jstor= 3477187 }}
*{{cite journal |last=Solomon |first=Milton D. |authorlink= |coauthors= |year=1946 |month= |title=Embezzled Funds as Income |journal=[[Michigan Law Review]] |volume=44 |issue=5 |pages=885–887 |doi=10.2307/1283700 |url= |accessdate= |quote= }}
*{{cite journal |last=Solomon |first=Milton D. |year=1946 |title=Embezzled Funds as Income |journal=[[Michigan Law Review]] |volume=44 |issue=5 |pages=885–888 |doi=10.2307/1283700|publisher=Michigan Law Review, Vol. 44, No. 5 |jstor= 1283700 |url=https://repository.law.umich.edu/mlr/vol44/iss5/26 }}

==External links==
*{{wikisource-inline|Commissioner of Internal Revenue v. Wilcox}}
*{{caselaw source
| case = ''Commissioner v. Wilcox'', {{ussc|327|404|1946|el=no}}
| cornell =https://www.law.cornell.edu/supremecourt/text/327/404
| courtlistener =https://www.courtlistener.com/opinion/104252/commissioner-v-wilcox/
| googlescholar = https://scholar.google.com/scholar_case?case=12091298825335103420
| justia =https://supreme.justia.com/cases/federal/us/327/404/
| loc =http://cdn.loc.gov/service/ll/usrep/usrep327/usrep327404/usrep327404.pdf
}}


{{DEFAULTSORT:Wilcox}}
{{DEFAULTSORT:Wilcox}}
[[Category:United States Supreme Court cases]]
[[Category:United States Supreme Court cases]]
[[Category:United States Supreme Court cases of the Stone Court]]
[[Category:United States taxation and revenue case law]]
[[Category:United States taxation and revenue case law]]
[[Category:1946 in law]]
[[Category:1946 in United States case law]]
[[Category:Embezzlement]]



{{SCOTUS-case-stub}}
{{SCOTUS-case-stub}}
{{Tax-stub}}

Latest revision as of 02:00, 13 September 2023

Commissioner v. Wilcox
Supreme Court of the United States
Argued January 8, 1946
Decided February 25, 1946
Full case nameCommissioner of Internal Revenue v. Wilcox, et al.
Citations327 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
PriorCertiorari 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
MajorityMurphy, joined by Stone, Black, Reed, Frankfurter, Douglas, Rutledge
DissentBurton
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.[1]

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.

See also

[edit]

References

[edit]
  1. ^ Commissioner v. Wilcox, 327 U.S. 404 (1946).

Further reading

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


Stub icon

This article related to the Supreme Court of the United States is a stub. You can help Wikipedia by expanding it.

Stub icon

This tax-related article is a stub. You can help Wikipedia by expanding it.

Retrieved from "https://en.wikipedia.org/enwiki/w/index.php?title=Commissioner_v._Wilcox&oldid=1175140608"