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Commissioner v. Wodehouse

From Wikipedia, the free encyclopedia

Commissioner v. Wodehouse
Argued December 10–13, 1948
Decided June 13, 1949
Full case nameCommissioner v. Wodehouse
Citations337 U.S. 369 (more)
69 S. Ct. 1120; 93 L. Ed. 1419; 81 U.S.P.Q. 482
Case history
PriorWodehouse v. Commissioner, 8 T.C. 637 (1947); reversed, 166 F.2d 986 (4th Cir. 1948); cert. granted, 335 U.S. 807 (1948).
SubsequentRehearing denied, 338 U.S. 840 (1949).
Holding
Lump sums paid in advance by publications to non-resident aliens are taxable income under the Revenue Act and are indistinguishable from "royalties" paid over time within the meaning of that Act.
Court membership
Chief Justice
Fred M. Vinson
Associate Justices
Hugo Black · Stanley F. Reed
Felix Frankfurter · William O. Douglas
Frank Murphy · Robert H. Jackson
Wiley B. Rutledge · Harold H. Burton
Case opinions
MajorityBurton
DissentFrankfurter, joined by Murphy, Jackson
Laws applied
Revenue Act of 1934, Revenue Act of 1936

Commissioner v. Wodehouse, 337 U.S. 369 (1949), was a United States Supreme Court case in which the Court held that lump sums paid in advance by publications to non-resident aliens are taxable income under the Revenue Act and are indistinguishable from "royalties" paid over time within the meaning of that Act.[1]

References

  1. ^ Commissioner v. Wodehouse, 337 U.S. 369 (1949).

External links


This page was last edited on 13 September 2023, at 02:01
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