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] The Wodehouse involved in the case was the British author P. G. Wodehouse, at that time resident in the United States.

• Text of Commissioner v. Wodehouse, 337 U.S. 369 (1949) is available from: Cornell Findlaw Google Scholar Justia Library of Congress