Nerem v. Commissioner
United States Tax Court
During the years 1959 and 1960, the petitioner husband embezzled funds of the United States while employed as an assistant postmaster. In those years the decision of the Supreme Court in Commissioner v. Wilcox, 327 U.S. 404, was in effect, and it held that funds obtained through embezzlement did not constitute taxable income to the embezzler.
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During the years 1959 and 1960, the petitioner husband embezzled funds of the United States while employed as an assistant postmaster. In those years the decision of the Supreme Court in Commissioner v. Wilcox, 327 U.S. 404, was in effect, and it held that funds obtained through embezzlement did not constitute taxable income to the embezzler. Thereafter in 1961, the decision in the Wilcox case was expressly overruled by the Supreme Court in James v. United States, 366 U.S. 213. Held, that the funds embezzled by petitioner in 1959 and 1960 constitute taxable income to him within the meaning of…
1Opinion of the Court
OPINION
Pierce, Judge:
The Commissioner determined deficiencies in the income taxes of the petitioners for the years 1959 and 1960 in the respective amounts of $73.72 and $1,918.92.
The sole issue for decision is whether the amount of $315 which the petitioner husband embezzled from the United States in 1959 while employed as an assistant postmaster at Forest City, Iowa, and also the amount of $12,752.99 which he similarly embezzled in 1960, less reimbursement made in said year of $4,585.63, constitute taxable income to him for the respective years in which said embezzlements occurred.
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2Cases cited17 opinions
- James v. United StatesSupreme Court of the United States · 1961
- United States v. SullivanSupreme Court of the United States · 1927
- Commissioner v. WilcoxSupreme Court of the United States · 1946
- Rutkin v. United StatesSupreme Court of the United States · 1952
- National City Bank of New York v. HelveringCourt of Appeals for the Second Circuit · 1938
12 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- McGee v. CommissionerUnited States Tax Court · 1973
- Estate of Wallace P. Geiger, Deceased, Warren G. Dunkle, and Burnice I. Geiger v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1966
- Mais v. CommissionerUnited States Tax Court · 1968
- Scudder v. CommissionerUnited States Tax Court · 1967
- Johnson v. CommissionerUnited States Tax Court · 1979
20 more not listed; retrieve them via the Exa API.