Legal Opinion
Commissioner of Internal Revenue v. José Ferrer
Court of Appeals for the Second Circuit
Decided June 5, 1962No. 27232_1PublishedCited by 122 opinions
1Opinion of the Court
FRIENDLY, Circuit Judge.
This controversy concerns the tax status of certain payments received by José Ferrer with respect to the motion picture “Moulin Rouge" portraying the career of Henri de Toulouse-Lautrec. The difficulties Mr. Ferrer must have had in fitting himself into the shape of the artist can hardly have been greater than ours in determining whether the transaction here at issue fits the rubric “gain from the sale or exchange of a capital asset held for more than 6 months,” Internal Revenue Code of 1939, § 117(a) (1) and (4), 26 U.S.C.A. § 117(a) (1, 4), as the Tax Court held, 35…
2Cases cited37 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Burnet v. LoganSupreme Court of the United States · 1931
- Hort v. CommissionerSupreme Court of the United States · 1941
- Kirke La Shelle Co. v. Paul Armstrong Co.New York Court of Appeals · 1933
32 more not listed; retrieve them via the Exa API.
3Cited by122 opinions
- Ernest J. Saviano and Margaret Saviano v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1985
- Commissioner of Internal Revenue v. Maurice L. KillianCourt of Appeals for the Fifth Circuit · 1963
- Computing & Software, Inc. v. CommissionerUnited States Tax Court · 1975
- Martin Ice Cream Co. v. Comm'rUnited States Tax Court · 1998
- Fritz Thompson and Dora M. Thompson v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1963
117 more not listed; retrieve them via the Exa API.