Commissioner v. Wodehouse

337 U.S. 369 (1949)

COMMISSIONER OF INTERNAL REVENUE

v.

WODEHOUSE.

No. 84.

Supreme Court of United States.

Argued December 10, 13, 1948.

Decided June 13, 1949.

CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT.

Melva M. Graney argued the cause for petitioner. With her on the brief were Solicitor General Perlman, Assistant Attorney General Caudle, Ellis N. Slack and Lee A. Jackson.

Watson Washburn argued the cause and filed a brief for respondent.

The question before us is whether certain sums received in 1938 and 1941, by the respondent, as a nonresident alien author not engaged in…