Copyright Clearance Center, Inc. v. Commissioner
United States Tax Court
P is a corporation organized to provide a service through which public and private libraries, commercial organizations, and others may centrally pay license fees for copying of certain copyrighted publications. P does not provide copies of documents, but rather operates as a clearinghouse for licensing of copying and as a conduit for the transfer of license fees to copyright holders.
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P is a corporation organized to provide a service through which public and private libraries, commercial organizations, and others may centrally pay license fees for copying of certain copyrighted publications. P does not provide copies of documents, but rather operates as a clearinghouse for licensing of copying and as a conduit for the transfer of license fees to copyright holders. P was organized by a publishers' trade association, and its initial expenses were financed primarily by contributions solicited from publishers in accordance with the expected financial benefit to each publisher…
1Opinion of the Court
Copyright Clearance Center, Inc., Petitioner v. Commissioner of Internal Revenue, Respondent
Copyright Clearance Center, Inc. v. Commissioner
Docket No. 4591-81X
United States Tax Court
79 T.C. 793; 1982 U.S. Tax Ct. LEXIS 18; 79 T.C. No. 51;
November 15, 1982, Filed
Decision will be entered for the respondent.
P is a corporation organized to provide a service through which public and private libraries, commercial organizations, and others may centrally pay license fees for copying of certain copyrighted publications. P does not provide copies of documents, but rather operates as a clearinghouse for…
2Cases cited21 opinions
- Better Business Bureau of Washington, D. C., Inc. v. United StatesSupreme Court of the United States · 1946
- B.S.W. Group, Inc. v. CommissionerUnited States Tax Court · 1978
- Church in Boston v. CommissionerUnited States Tax Court · 1978
- Copyright Clearance Center, Inc. v. CommissionerUnited States Tax Court · 1982
- Christian Manner International, Inc. v. CommissionerUnited States Tax Court · 1979
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