BECK v. UNITED STATES

No. 16424.

298 F.2d 622 (1962)

David D. BECK, a/k/a Dave Beck, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Ninth Circuit.

As Modified February 14, 1962.


Attorney(s) appearing for the Case

Charles S. Burdell, William L. Dwyer, Seattle, Wash., for appellant.

Charles K. Rice, Asst. Atty. Gen., Meyer Rothwacks, Kinsey T. James, John J. McGarvey and Joseph M. Howard, Attys., Dept. of Justice, Washington, D. C., Charles P. Moriarty, U. S. Atty., Seattle, Wash., John S. Obenour, Asst., Tacoma, Wash., for appellee.

Before BARNES, MERRILL and KOELSCH, Circuit Judges.


BARNES, Circuit Judge.

The taxability of embezzled funds has been the subject of legal dispute for several years. This court in 1945, under certain limited facts,1 held that when an embezzler takes money from an employer with no conceivable claim or colorable claim of right to it, it at no time becomes a taxable "gain" or "profit" or "income" to the embezzler, within the definition of "gross income" as defined in Section 22 of the Internal...

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