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This article relies excessively on references to primary sources. Please improve this article by adding secondary or tertiary sources. Find sources: "Commissioner v. Wodehouse" – news · newspapers · books · scholar · JSTOR (December 2019) (Learn how and when to remove this message) |
1949 United States Supreme Court case
Commissioner v. Wodehouse | |
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Argued December 10–13, 1948 Decided June 13, 1949 | |
Full case name | Commissioner v. Wodehouse |
Citations | 337 U.S. 369 (more) |
Case history | |
Prior | Wodehouse v. Commissioner, 8 T.C. 637 (1947); reversed, 166 F.2d 986 (4th Cir. 1948); cert. granted, 335 U.S. 807 (1948). |
Subsequent | Rehearing denied, 338 U.S. 840 (1949). |
Holding | |
Lump sums paid in advance by publications to non-resident aliens are taxable income under the Revenue Act and are indistinguishable from "royalties" paid over time within the meaning of that Act. | |
Court membership | |
| |
Case opinions | |
Majority | Burton |
Dissent | Frankfurter, joined by Murphy, Jackson |
Laws applied | |
Revenue Act of 1934, Revenue Act of 1936 |
Commissioner v. Wodehouse, 337 U.S. 369 (1949), was a United States Supreme Court case in which the Court held that lump sums paid in advance by publications to non-resident aliens are taxable income under the Revenue Act and are indistinguishable from "royalties" paid over time within the meaning of that Act.[1] The Wodehouse involved in the case was the British author P. G. Wodehouse, at that time resident in the United States.
References
[edit]External links
[edit]- Text of Commissioner v. Wodehouse, 337 U.S. 369 (1949) is available from: Cornell Findlaw Google Scholar Justia Library of Congress
This article related to the Supreme Court of the United States is a stub. You can help Wikipedia by expanding it. |
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