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WILCOX v. COMMISSIONER OF INTERNAL REVENUE

No. 10895.

148 F.2d 933 (1945)

WILCOX et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Ninth Circuit.

March 30, 1945.

Attorney(s) appearing for the Case

Edward F. Lunsford and Bert M. Goldwater, both of Reno, Nev., for petitioners.

Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, A. F. Prescott, Miriam Lashley, and Muriel Paul, Sp. Assts. to the Atty. Gen., for respondent.

Before DENMAN, HEALY, and BONE, Circuit Judges.

DENMAN, Circuit Judge.

This is a review of decision of the Tax Court holding that an embezzler of moneys derives income from such moneys under Section 22 of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 22, providing

"Sec. 22. Gross income

"(a) General definition. `Gross Income' includes gains, profits, and income derived from salaries, wages, or compensation for personal service (including personal...

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