Commissioner of Internal Revenue v. Wodehouse’s Empirical Analysis
337 U.S. 369 · 1949
Citation profile
62 federal appellate · 3 district ·
How this case has been cited
Cited by 129 later decisions (4 by the Supreme Court) — most recently July 2016 · most notably Diamond Roofing Co., Inc. v. Occupational Safety and Health Review Commission and W. J. Usery, the Secretary of Labor, S. D. Mullins Company, Inc. v. Occupational Safety and Health Review Commission and W. J. Usery, the Secretary of Labor, Lance Roofing Company, Inc. v. Occupational Safety and Health Review Commission and W. J. Usery, the Secretary of Labor (1976), Ivan Allen Company v. United States (1975)
62 federal appellate · 3 district ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Appellate journey
reviewedWodehouse v. Commissioner (from Fourth Circuit Court of Appeals)
Relationships
Relies on Eisner v. Macomber · Helvering v. Hallock · Waterman v. Mackenzie · Lyeth v. Hoey · Johnson v. Stevenson
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 129 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““(b) Nonresident aliens. “All persons, in whatever capacity acting, including lessees or mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States, having the control, receipt, custody, disposal, or payment of interest (except interest on deposits with persons carrying on the banking business paid to persons not engaged in business jn the United States), dividends, rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable annual or periodical gains, profits, and income (but only to the extent that any of the above items constitutes gross income from sources within the United States), of any nonresident alien individual, or of any partnership not engaged in trade or business within the United States and composed in whole or in part of nonresident aliens, shall (except in the cases provided for in subsection (a) of this section and except as otherwise provided in regulations prescribed by the Commissioner under section 215) deduct and withhold from such annual or periodical gains, profits, and income a tax equal to 30 per centum thereof, except that such rate shall be reduced, in the case of a nonresident alien individual a resident of any country in North, Central, or South America, or in the West Indies, or of Newfoundland, to such rate (not less than 5 per centum) as may be provided 1 y treaty with such country; * * Section 144, Title 26 U.S.C.A.: “Payment of”
1 later decision quote this exact passage · from the dissent““(a) No, United States business or office “(1) General rule “(A) Imposition of tax. There shall be levied, collected, and paid for each taxable year, in lieu of the tax imposed by sections 11 and 12 upon the amount received, by every nonresident alien individual not engaged in trade or business within the United States, from sources within the United States as interest (except interest on deposits with persons carrying on the banking business), dividends, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable annual or periodical gains, profits, and income, a tax of 30 per centum of such amount, except that such rate shall be reduced, in the case of a resident of any. country in North, Central, ’or South America, or in the West Indies, or of Newfoundland, to such rate (not less than 5 per centum) as may be provided by treatty with such country.” This tax is to be withheld at the source under § .143: § 143. Withholding of tax at source sjs * * *je * “(b) Nonresident aliens. All persons, 'in whatever capacity acting * * * haying the control, receipt, custody, disposal, or payment of interest (except in- tercst on deposits with persons carrying on the banking business paid to persons not engaged in business in the United States), dividends, rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable annual or periodical gains, profits, and income (but only to t”
1 later decision quote this exact passage · from the dissent“§ 143. Withholding of Tax at Source (b) Nonresident Aliens. All persons, in whatever capacity acting, including lessees or mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States, having the control, receipt, custody, disposal, or payment of interest * * * rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable annual or periodical gains, profits, and income, of any nonresident alien individual, or of any partnership not engaged in trade or business within the United States and not having any office or place of business therein and composed in whole or in part of nonresident aliens * * shall * * * deduct and withhold from such annual or periodical gains, profits, and income a tax equal to 4 per centum thereof * * *. (Revenue Act of 1934, supra, § 143(b).)”
1 later decision quote this exact passage · from the dissent
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.