Home > Journals > Michigan Law Review > MLR > Volume 61 > Issue 3 (1963)
Abstract
The James case might not be worthy of extensive comment if its only significance rested on the decision that embezzled funds constitute taxable income in the year of misappropriation. But close analysis of the five separate opinions that were written indicates that James may have considerable significance beyond its precise holding.
Recommended Citation
Jerome B. Libin & George R. Haydon Jr.,
Embezzled Funds as Taxable Income: A Study in Judicial Footwork,
61
Mich. L. Rev.
425
(1963).
Available at:
https://repository.law.umich.edu/mlr/vol61/iss3/2
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