Assertion: embezzler's income | /r/HasProperty | taxable
Facets:
value: to the person
type: TRANSITIVE-OBJECT
Source sentences:
text: Embezzled income is taxable to the person who does the embezzling (revenue ruling 61-185, 1961-2 CB 9; revenue ruling 65-254, 1965-2 CB 50; James v. United States, 366 US 213 (1961), Ct. D. 1863).