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Commissioner v Wodehouse   flag  16

337 US 369; 93 L Ed 1419; 69 SCt 1120
United States Supreme Court
United States
10th October, 1949

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Fraternal Order of Police Illinois State Troopers Lodge No v Commissioner of Internal Revenue 833 F2d 717; 60 AFTR2d 87-6050 United States Court of Appeals, Seventh Circuit United States 15 Dec 1987 WorldLII flag 5
Diamond Roofing Co v OSHRC 528 F2d 645 United States Court of Appeals, Fifth Circuit United States 15 Mar 1976 WorldLII flag 56
Ivan Allen Co v United States 422 US 617; 95 SCt 2501; 45 L Ed 2d 435 United States Supreme Court United States 26 Jun 1975 WorldLII flag 9
Estate Gowdey v Commissioner of Internal Revenue [1962] USCA4 288 United States Court of Appeals, Fourth Circuit United States 6 Sep 1962 WorldLII flag
Estate Gowdey v Commissioner of Internal Revenue 307 F2d 816 United States Court of Appeals, Fourth Circuit United States 20 Mar 1962 WorldLII flag 9
Dairy Queen of Oklahoma v Commissioner of Internal Revenue 250 F2d 503 United States Court of Appeals, Tenth Circuit United States 3 Dec 1957 WorldLII flag 19
Cory v Commissioner of Internal Revenue [1956] USCA2 159 United States Court of Appeals, Second Circuit United States 9 Mar 1956 WorldLII flag 2
Cory v Commissioner of Internal Revenue 230 F2d 941 United States Court of Appeals, Second Circuit United States 14 Feb 1956 WorldLII flag 4
Sanders v Commissioner of Internal Revenue [1955] USCA10 155 United States Court of Appeals, Tenth Circuit United States 30 Sep 1955 WorldLII flag 2
Sanders v Commissioner 225 F2d 629; 637 CA 10 United States Court of Appeals, Tenth Circuit United States 17 Aug 1955 WorldLII flag 21
Bloch v United States [1952] USCA2 421 United States Court of Appeals, Second Circuit United States 21 Nov 1952 WorldLII flag
Bloch v United States 200 F2d 63 United States Court of Appeals, Second Circuit United States 16 Oct 1952 WorldLII flag 10
Misbourne Pictures Ltd v Johnson [1951] USCA2 293 United States Court of Appeals, Second Circuit United States 11 Jun 1951 WorldLII flag
Misbourne Pictures Ltd v Johnson 189 F2d 774 United States Court of Appeals, Second Circuit United States 11 May 1951 WorldLII flag 3
Wodehouse v Commissioner of Internal Revenue [1949] USCA4 39 United States Court of Appeals, Fourth Circuit United States 21 Dec 1949 WorldLII flag
Wodehouse v Commissioner of Internal Revenue 178 F2d 987 United States Court of Appeals, Fourth Circuit United States 15 Nov 1949 WorldLII flag 8

Legislation Cited

Legislation Name Provision
Constitution

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Withers v Nethersole [1948] 1 All ER 400; 28 Tax Cas 501 United Kingdom circa 1948 LexisNexis flag 9
Trust of Bingham v Commissioner 325 US 365; 89 L Ed 1670; 65 SCt 1232; [1945] SEC 212 United States Supreme Court United States 4 Jun 1945 WorldLII flag 90
Helvering v Hallock 309 US 106; 84 L Ed 604; 60 SCt 444 United States Supreme Court United States 29 Jan 1940 WorldLII flag 109
Gregory v Helvering 293 US 465; 69 F2d 809; 79 L Ed 596; 55 SCt 266 United States Supreme Court United States 7 Jan 1935 WorldLII flag 439
Helvering v Stockholms Enskilda Bank 293 US 84; 79 L Ed 211; 55 SCt 50 United States Supreme Court United States 5 Nov 1934 WorldLII flag 65
American Viscose Corporation v Com'r of Int Rev (CCA) (1932) 56 F2d 1033 United States circa 1932 Westlaw flag 6
Irwin v Gavit 268 US 161; 69 L Ed 897; 45 SCt 475 United States Supreme Court United States 27 Apr 1925 WorldLII flag 43
Eisner v Macomber 252 US 189; 64 L Ed 521; 40 SCt 189 United States Supreme Court United States 16 Apr 1919 WorldLII flag 237
White-Smith Music Publishing Co v Apollo Co 209 US 1; 14 Ann Cas 628; 52 L Ed 655; 28 SCt 319; 52 L Ed 2d 655 United States Supreme Court United States 24 Feb 1908 WorldLII flag 45
American Tobacco Co v Werckmeister 207 US 284; 12 Ann Cas 595; 12 A & E Ann Cas 595; 52 L Ed 208; 28 SCt 72 United States Supreme Court United States 2 Dec 1907 WorldLII flag 36
Waterman v Mackenzie 138 US 252; 34 L Ed 923; 11 SCt 334 United States Supreme Court United States 2 Feb 1891 WorldLII flag 90
Charles Gayler and Leonard Brown v Benjamin G Wilder 51 US 477; 13 L Ed 504 United States Supreme Court United States 1 Dec 1850 WorldLII flag 23
Gayler v Wilder (1850) 10 How 477 United Stated Supreme Court United States circa 1850 flag 44
1028 CB 5 1028 CB 5 1
Regulations and the House and Senate Reports See 337 US 409; 69 SCt 1139 United States Supreme Court United States Westlaw flag 1
335 US 807; 69 SCt 34 335 US 807; 69 SCt 34 United States Supreme Court United States Westlaw flag 6
328 US 862 328 US 862; 90 L Ed 1632; 66 SCt 1367 United States Supreme Court United States Westlaw flag 10
Lyeth v Hoey 305 US 188; 59 SCt 155; 83 L Ed 119; 119 ALR 410 United States Supreme Court United States Westlaw flag 109
Photo-Drama Motion Picture Co v Social Uplift Film Corporation 220 F 448 5
Photo Drama Motion Picture Co v Social Uplift Film Corporation , DCSDNY 213 F 374 2
Wodehouse v Comm'r 166 F2d 986 United States Westlaw flag 8
Standard Oil Co v Clark 163 F2d 917 United States Westlaw flag 13
156 f2d 924 156 F2d 924 United States Westlaw flag 7
Rohmer v Commissioner 153 F2d 61 United States Westlaw flag 18
Goldsmith v Commissioner of Internal Revenue 143 F2d 466 United States Westlaw flag 12
Commissioner of Internal Revenue v Celanese Corporation 140 F2d 339; 78 USApp DC 292 United States - District of Columbia Westlaw flag 22
General Aniline & Film Corporation v Commissioner of Internal Revenue 139 F2d 759 United States Westlaw flag 7
125 ALR 1368 125 ALR 1368 Australia LexisNexis AU flag 4
123 f2d 665 123 F2d 665 United States Westlaw flag 1
98 f2d 753 98 F2d 753 United States Westlaw flag 9
70 SCt 31 70 SCt 31 United States Westlaw flag 5
Fulda, Copyright Assignments and the Capital Gains Tax 58 Yale Law Journal 245 Yale Law Journal United States HeinOnline / Westlaw flag 5
54 Yale Law Journal 879 54 Yale Law Journal 879 Yale Law Journal United States HeinOnline / Westlaw flag 1
48 Columbia Law Review 967 48 Columbia Law Review 967 Columbia Law Review United States HeinOnline / LexisNexis flag 3
Sabatini v Commissioner 32 BTA 705 United States flag 3
Pelham C Wodehouse 8 Tax Cas 637 United Kingdom flag 3
6 Bta 914 6 BTA 914 United States flag 1
5 Tax Cas 183 5 Tax Cas 183 United Kingdom flag 5
Bloedel's Jewelry, Inc v Commissioner 2 BTA 611 United States flag 3

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