Legal Opinion
Commissioner v. Wodehouse
Supreme Court of the United States
Decided October 10, 1949No. 84PublishedCited by 59 opinions
1Opinion of the Court
*371Mr. Justice Burton
delivered the opinion, of the Court. .
The question before us is whether certain sums received in 1938 and 1941, by the. respondent, as a nonresident alien author not engaged in trade or business within, the United States and not having an office or place of business therein, were required by the Revenue Acts of the United States to be included in his gross income for federal tax purposes. Each of these sums had been paid to him in advance and respectively for an exclusive serial or book right throughout the United States in relation to a specified original story written by…
2Cases cited7 opinions
- Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
- Irwin v. GavitSupreme Court of the United States · 1925
- Rohmer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- Sabatini v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- American Viscose Corporation v. Com'r of Int. Rev.Court of Appeals for the Third Circuit · 1932
2 more not listed; retrieve them via the Exa API.
3Cited by59 opinions
- Diamond Roofing Co., Inc. v. Occupational Safety and Health Review Commission and W. J. Usery, the Secretary of Labor, S. D. Mullins Company, Inc. v. Occupational Safety and Health Review Commission and W. J. Usery, the Secretary of Labor, Lance Roofing Company, Inc. v. Occupational Safety and Health Review Commission and W. J. Usery, the Secretary of LaborCourt of Appeals for the Fifth Circuit · 1976
- Farmers Cooperative Co. v. BirminghamDistrict Court, N.D. Iowa · 1949
- Sanders v. CommissionerCourt of Appeals for the Tenth Circuit · 1955
- Ramírez de Ferrer v. Mari BrásSupreme Court of Puerto Rico · 1997
- Apt v. BirminghamDistrict Court, N.D. Iowa · 1950
54 more not listed; retrieve them via the Exa API.