Legal Opinion
Wilcox v. Commissioner
Court of Appeals for the Ninth Circuit
Decided March 30, 1945No. 10895PublishedCited by 11 opinions
1Opinion of the Court
DENMAN, Circuit Judge.
This is a review of decision of the Tax Court holding that an embezzler of moneys *934derives income from such moneys under Section 22 of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 22, providing
“Sec. 22. Gross income
“(a) General definition. ‘Gross Income’ includes gains, profits, and income derived from salaries, wages, or compensation for personal service (including personal service as an officer or employee of a State, or any political subdivision thereof, or any agency or instrumentality of any 'one or more of the foregoing), of whatever kind and in whatever…
2Cases cited12 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- State v. TrolsonNevada Supreme Court · 1893
- Boston Consol. Gas Co. v. Commissioner of Internal Rev.Court of Appeals for the First Circuit · 1942
- Humphreys v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1942
7 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- David D. Beck, A/K/A Dave Beck v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Nerem v. CommissionerUnited States Tax Court · 1963
- Gargaro v. United StatesUnited States Court of Claims · 1947
- Mutual Tel. Co. v. United StatesDistrict Court, D. Hawaii · 1951
- Commissioner v. WilcoxSupreme Court of the United States · 1946
6 more not listed; retrieve them via the Exa API.