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WILCOX v. COMMISSIONER

Docket No. 3743.

3 T.C.M. 881 (1944)

Laird Wilcox and Maud Wilcox (husband and wife) v. Commissioner.

United States Tax Court.

Entered August 21, 1944.

Attorney(s) appearing for the Case

Edward F. Lunsford, Esq., and Bertram M. Goldwater, Esq., for the petitioners. T. M. Mather, Esq., for the respondent.

Memorandum Opinion

OPPER, Judge:

By this proceeding petitioners seek a redetermination of a deficiency in the sum of $2,978.09 for the year 1941. The sole question for our determination is whether a sum embezzled by Laird Wilcox constitutes taxable income. A small adjustment in income from salary is conceded by petitioners.

All of the facts are stipulated and are hereby found accordingly.

[The Facts]

Laird Wilcox, hereinafter...

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