Miller v. Commissioner
299 F.2d 706 (2nd Cir.) cert, denied, 370 U.S. 923 (1962)
Nature of the Case
To access this section all you need to do is click here and register.
Facts
Glen Miller’s widow (P) entered into a contract with Universal for the production of a film called the Glen Miller Story. In 1954, she got $409,336.34 as her share of the income derived from the venture. P had granted Universal the right to produce, release, distribute, and exhibit one or more photoplays based on the life of her late husband. P contends that these monies should be considered gain from the sale or exchange of a capital asset held for more than 6 months.
Support@ bsmsphd.com
Casebriefs Co