| 词条 | Commissioner v. Wodehouse |
| 释义 |
|Litigants=Commissioner v. Wodehouse |ArgueDate= |ArgueYear= |DecideDate=June 13 |DecideYear=1949 |FullName=Commissioner v. Wodehouse |USVol=337 |USPage=369 |ParallelCitations= |Prior= |Subsequent= |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. |Majority=Burton |Dissent=Frankfurter |JoinDissent=Murphy, Jackson |Dissent2= |JoinDissent2= |LawsApplied=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] References1. ^{{ussc|name=Commissioner v. Wodehouse|volume=337|page=369|year=1949}} External links
| case = Commissioner v. Wodehouse, 337 U.S. 369 (1949) | cornell = https://www.law.cornell.edu/supremecourt/text/337/369 | findlaw = https://caselaw.findlaw.com/us-supreme-court/337/369.html | justia = https://supreme.justia.com/cases/federal/us/337/369/case.html{{SCOTUS-stub}} 4 : 1949 in United States case law|United States Supreme Court cases|United States Supreme Court cases of the Vinson Court|United States copyright case law |
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