Commissioner v. Wilcox
E981733
UNEXPLORED
Commissioner v. Wilcox was a 1946 U.S. Supreme Court tax case that initially held embezzled funds were not taxable income, a position later curtailed by subsequent decisions.
All labels observed (1)
| Label | Occurrences |
|---|---|
| Commissioner v. Wilcox canonical | 1 |
How this entity was disambiguated
This entity first appeared as the object of triple T12399175 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Commissioner v. Wilcox Context triple: [Commissioner v. Glenshaw Glass Co., overruledPrecedentInPart, Commissioner v. Wilcox]
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A.
United States v. Comstock
United States v. Comstock is a 2010 U.S. Supreme Court case that upheld Congress’s authority to civilly commit mentally ill, sexually dangerous federal prisoners beyond their release date under the Constitution’s Necessary and Proper Clause.
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B.
Crowell v. Benson
Crowell v. Benson is a 1932 U.S. Supreme Court decision that helped define the constitutional limits of administrative agencies’ fact-finding powers and the scope of judicial review over administrative adjudications.
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C.
Chamber of Commerce v. Whiting
Chamber of Commerce v. Whiting is a 2011 U.S. Supreme Court case that upheld an Arizona law allowing the state to revoke business licenses of employers who knowingly hire unauthorized immigrants, ruling that it was not preempted by federal immigration law.
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D.
Brewer v. Williams
Brewer v. Williams is a landmark 1977 U.S. Supreme Court case that clarified Sixth Amendment right-to-counsel protections during police interrogations, particularly regarding the admissibility of statements deliberately elicited from an indicted defendant in the absence of counsel.
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E.
Wilkins v. Gaddy
Wilkins v. Gaddy is a 2010 U.S. Supreme Court decision clarifying that the core inquiry in Eighth Amendment excessive force claims is the nature of the force used rather than the extent of the inmate’s injury.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Commissioner v. Wilcox Target entity description: Commissioner v. Wilcox was a 1946 U.S. Supreme Court tax case that initially held embezzled funds were not taxable income, a position later curtailed by subsequent decisions.
-
A.
United States v. Comstock
United States v. Comstock is a 2010 U.S. Supreme Court case that upheld Congress’s authority to civilly commit mentally ill, sexually dangerous federal prisoners beyond their release date under the Constitution’s Necessary and Proper Clause.
-
B.
Crowell v. Benson
Crowell v. Benson is a 1932 U.S. Supreme Court decision that helped define the constitutional limits of administrative agencies’ fact-finding powers and the scope of judicial review over administrative adjudications.
-
C.
Chamber of Commerce v. Whiting
Chamber of Commerce v. Whiting is a 2011 U.S. Supreme Court case that upheld an Arizona law allowing the state to revoke business licenses of employers who knowingly hire unauthorized immigrants, ruling that it was not preempted by federal immigration law.
-
D.
Brewer v. Williams
Brewer v. Williams is a landmark 1977 U.S. Supreme Court case that clarified Sixth Amendment right-to-counsel protections during police interrogations, particularly regarding the admissibility of statements deliberately elicited from an indicted defendant in the absence of counsel.
-
E.
Commissioner v. Culbertson
Commissioner v. Culbertson is a 1949 U.S. Supreme Court case that clarified the standards for recognizing family partnerships for federal income tax purposes by focusing on the parties’ genuine intent to conduct business together.
- F. None of above. chosen
Referenced by (1)
Full triples — surface form annotated when it differs from this entity's canonical label.