Wodehouse v. Commissioner of Internal Revenue

DOBIE,, Circuit Judge.

This case has been before us once before, 4 Cir., 166 F.2d 986. There, with one judge dissenting, we held that lump-sum. payments, received in 1938 and 1941 by nonresident alien author from domestic publisher under agreement requiring publisher to obtain copyright on contents of its periodical and reassign to author on demand after serial publication had been completed all rights in story except American serial rights, were not within revenue statute imposing tax on dividends, etc., or other fixed or determinable “annual or periodical gains,” but were exempt as proceeds…