Английская Википедия:Commissioner v. Wilcox

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Шаблон:Use mdy dates Шаблон:Infobox SCOTUS case 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

References

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Шаблон:SCOTUS-case-stub Шаблон:Tax-stub