Miller v. Comm'r
United States Tax Court
Petitioner is the widow of a well-known band leader, who died in 1944. In 1952 she executed an agreement with Universal Pictures relating to the production of one or more motion pictures based upon his life, in which she and other members of the family would also be portrayed. She agreed to use her best efforts to obtain certain consents or releases from other members of the family.
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Petitioner is the widow of a well-known band leader, who died in 1944. In 1952 she executed an agreement with Universal Pictures relating to the production of one or more motion pictures based upon his life, in which she and other members of the family would also be portrayed. She agreed to use her best efforts to obtain certain consents or releases from other members of the family. Pursuant to Universal's undertaking to pay petitioner certain percentages of the gross proceeds from any such motion picture, petitioner in 1954 received $ 409,336.34. Held: The consideration thus received was…
1Opinion of the Court
OPINION.
Raum, Judge:
Petitioner received $409,336.34 from Universal Pictures Company, Inc., in 1954. That amount was based upon certain percentages of gross proceeds from a motion picture entitled “The Glenn Miller Story” which Universal had produced pursuant to an agreement entered into between Universal and petitioner in 1952. Petitioner is the widow of a popular band leader named Glenn Miller who died in 1944, and the motion picture deals with his life story. Under the 1952 agreement it appears that petitioner became entitled to certain amounts prior to 1954 and would continue to receive…
2Cases cited23 opinions
- Sidis v. FR Pub. CorporationCourt of Appeals for the Second Circuit · 1940
- Gautier v. Pro-Football, Inc.New York Court of Appeals · 1952
- Haelan Laboratories, Inc. v. Topps Chewing Gum, Inc.Court of Appeals for the Second Circuit · 1953
- Uproar Co. v. National Broadcasting Co.Court of Appeals for the First Circuit · 1936
- Albert Ettore v. Philco Television Broadcasting Corporation, Clayton, Inc. & Chesebrough Manufacturing Company, ConsolidatedCourt of Appeals for the Third Circuit · 1956
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3Cited by1 opinion
- Miller v. Comm'rUnited States Tax Court · 1961