Case Citator › Commissioner v. Wilcox

Commissioner v. Wilcox

Is it still good law? What later courts have actually done to this case.

Overruled
Court
Supreme Court of the United States
Citation
327 U.S. 404
Decided
Confirmed treatments
2
Flagged citations read
71 of 71
Citing cases (total)
71
Treatment dates
1961–1962
Overruled
A reviewed court has overruled this case. Commissioner v. Wilcox was overruled by the Supreme Court; all 71 flagged citations have been read. The 2 confirmed treatments are listed below.
Every treatment on this page is written from the citing opinion itself, with a verbatim quote, never copied from a commercial citator. A citation flagged by our screen but not shown here was read and found not to weaken this case.

71 later cases cite Commissioner v. Wilcox; 71 of those citations sat close to treatment language and were flagged for reading, and all of them have been read. Citations that did not sit near treatment language were not flagged and were not read one by one, so a court that weakened this case without using any of that language would not appear here.

Relying on Commissioner v. Wilcox?

This page shows what later courts did to it. Ask about your specific facts and see whether it still carries your argument, with citations you can check.

Treatments

Overruled

  • The Supreme Court overruled Wilcox and held that embezzled funds are taxable income in the year they are taken.

    James v. United States · Supreme Court of the United States · filed

    Since Mr. Justice Harlan, Mr. Justice Frank- ' eurter, and Mr. Justice Clark agree with us concerning Wilcox, that case is overruled.
    Read the full opinion on CourtListener →

Limited

  • The Tax Court confined Wilcox's rule to embezzlement and held that theft by false pretext produced taxable income.

    Adame v. Commissioner · United States Tax Court · filed

    While it is true that the Supreme Court in the Wilcox case uses the words theft and embezzlement as if they meant the same thing, what the Court really decided was that money taken by Wilcox as an embezzler did not constitute taxable income to him. Wilcox had been indicted for embezzlement and he had been convicted as an embezzler. In the instant case Adame was never convicted as an embezzler — he was convicted of theft by false pretext. We do not think it can reasonably be claimed under Commissioner v. Wilcox, supra, that these illegal sums obtained by Adame were obtained by embezzlement and that he was an embezzler and that the sums did not represent taxable income to him.
    Read the full opinion on CourtListener →

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