Legal Opinion
Mary O'Hara Alsop v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided May 17, 1961No. 26679_1PublishedCited by 27 opinions
1Opinion of the Court
FRIENDLY, Circuit Judge.
Petitioner is a well-known author, residing in Connecticut. She kept her records and filed her tax returns on a cash basis. She had a literary agent, named ■ — somewhat inappropriately as things turned out — Rowe Wright. From January 1, 1942 to June 6, 1952, Rowe Wright received royalties aggregating $65,623.58 for petitioner’s account from various foreign publishers. In five of the years Wright reported and remitted nothing to petitioner; in the other six she reported and remitted sums aggregating $8,580.88. The balance, $57,042.-70, she embezzled, without petitioner…
2Cases cited12 opinions
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Helvering v. SalvageSupreme Court of the United States · 1936
- Stoumen v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1953
- Alison v. United StatesSupreme Court of the United States · 1952
- Salvage v. CommissionerCourt of Appeals for the Second Circuit · 1935
7 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- United States v. George v. H. KleifgenCourt of Appeals for the Ninth Circuit · 1977
- Estate of Leavitt v. CommissionerUnited States Tax Court · 1988
- Asphalt Industries, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1967
- Borg v. CommissionerUnited States Tax Court · 1968
- United States v. SpencerCourt of Appeals for the Tenth Circuit · 1999
22 more not listed; retrieve them via the Exa API.