Legal Opinion
Wodehouse v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided March 16, 1948No. 5694PublishedCited by 17 opinions
1Opinion of the Court
SOPER, Circuit Judge.
This petition for review seeks a reversal of a decision of the Tax Court which determined deficiencies in income tax of the taxpayer in the amounts of $11,806.71 for the year 1938 and $1854.85 for the year 1941. Pelham G. Wodehouse, the taxpayer, is the well known author of numerous novels, short stories and other literary works. He is a British subject and has resided in England and in France with the exception of a period in 1936 and 1937 when he resided in California. While he was in the United States he was advised by his attorney that he could reduce his income tax…
2Cases cited23 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Corliss v. BowersSupreme Court of the United States · 1930
- Griffiths v. CommissionerSupreme Court of the United States · 1939
- Independent Wireless Telegraph Co. v. Radio Corp. of AmericaSupreme Court of the United States · 1926
- Klein v. United StatesSupreme Court of the United States · 1931
18 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Commissioner v. WodehouseSupreme Court of the United States · 1949
- Daniel M. Cory and Margot Cory, His Wife, Petitioners-On-Review v. Commissioner of Internal Revenue, Respondent-On-ReviewCourt of Appeals for the Second Circuit · 1956
- Cory v. CommissionerUnited States Tax Court · 1955
- Estate of G. R. Gowdey, Deceased, and Verna E. Gowdey, and Surviving Spouse v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1962
- Herwig v. United StatesUnited States Court of Claims · 1952
12 more not listed; retrieve them via the Exa API.