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COMMISSIONER v. WILCOX

No. 163.

327 U.S. 404 (1946)

COMMISSIONER OF INTERNAL REVENUE v. WILCOX ET AL.

Supreme Court of United States.

Decided February 25, 1946.

Attorney(s) appearing for the Case

Ralph F. Fuchs argued the cause for petitioner. With him on the brief were Solicitor General McGrath, Assistant Attorney General Samuel O. Clark, Jr., Sewall Key, Robert N. Anderson and Muriel S. Paul.

William E. Davis argued the cause for respondents. With him on the brief was George B. Thatcher.

Opinion of the Court by MR. JUSTICE MURPHY, announced by MR. JUSTICE RUTLEDGE.

The sole issue here is whether embezzled money constitutes taxable income to the embezzler under § 22 (a) of the Internal Revenue Code.1

The facts are stipulated. The taxpayer was employed as a bookkeeper by a transfer and warehouse company in Reno, Nevada, from 1937 to 1942. He was paid his salary promptly each month when due, it not being the...

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