Legal Opinion

Commissioner v. Wilcox

Supreme Court of the United States

Decided February 25, 1946No. 163Published

1Opinion of the Court

327 U.S. 404 (1946)

COMMISSIONER OF INTERNAL REVENUE

v.

WILCOX ET AL.

No. 163.

Supreme Court of United States.

Argued January 8, 1946.

Decided February 25, 1946.

CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE NINTH CIRCUIT.

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…

Also in this document: Dissent.

2Cases cited38 opinions

  1. Helvering v. CliffordSupreme Court of the United States · 1940
  2. Helvering v. HorstSupreme Court of the United States · 1940
  3. North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
  4. Dobson v. CommissionerSupreme Court of the United States · 1944
  5. United States v. SullivanSupreme Court of the United States · 1927

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