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ALSOP v. C. I. R.

No. 273, Docket 26679.

290 F.2d 726 (1961)

Mary O'Hara ALSOP, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided May 17, 1961.

Attorney(s) appearing for the Case

Holt S. McKinney, Lady Lake, Fla., for petitioner.

Miss Melva M. Graney (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Earl J. Silbert, Attorneys, Department of Justice), Washington, D. C., for respondent.

Before MEDINA, MOORE and FRIENDLY, Circuit Judges.

FRIENDLY, Circuit Judge.

Petitioner is a well-known author, residing in Connecticut. She kept her records and filed her tax returns on a cash basis. She had a literary agent, named — somewhat inappropriately as things turned out — Rowe Wright. From January 1, 1942 to June 6, 1952, Rowe Wright received royalties aggregating $65,623.58 for petitioner's account from various foreign publishers. In five of the years Wright reported and remitted nothing to...

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