Legal Opinion
Wodehouse v. Commissioner
Court of Appeals for the Second Circuit
Decided November 21, 1949No. Docket 3, No. 20925PublishedCited by 21 opinions
1Opinion of the Court
SWAN, Circuit Judge.
This appeal involves the 1940 income tax of the well-known author P. G. Wodehouse. He is a non-resident alien. During the year 1940 he received income from sources within the United States taxable under section 211 of the Internal Revenue Code, 26 U.S.C.A. § 211. The appeal does not question his taxability, but challenges the amount of the deficiency found against him.
The facts giving rise to the questions presented may be stated briefly. On December 1, 1939 Mr. Wodehouse executed in France an assignment to his wife of an undivided half interest in an unpublished story…
2Cases cited13 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Helvering v. HorstSupreme Court of the United States · 1940
- Helvering v. TaylorSupreme Court of the United States · 1935
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
8 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Fairmont Aluminum Company v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1955
- White v. Fitzpatrick, Collector of Internal RevenueCourt of Appeals for the Second Circuit · 1951
- Misbourne Pictures Limited v. JohnsonCourt of Appeals for the Second Circuit · 1951
- Rosen v. ShingleurLouisiana Court of Appeal · 1950
- In Re Marriage of DavisAppellate Court of Illinois · 1991
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