Oppenheim v. Commissioner

E. PHILLIPS OPPENHEIM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Oppenheim v. Commissioner

Docket No. 70408.

United States Board of Tax Appeals

31 B.T.A. 563; 1934 BTA LEXIS 1066;

November 12, 1934, Promulgated

Sums received by author, the owner of copyrights, under contracts granting privilege, exclusive within specified territory, of publishing and selling his books, held, not compensation for personal services rendered.

Claude W. Dudley, Esq., for the petitioner.

R. N. McMillan, Esq., for the respondent.

GOODRICH

OPINION.

GOODRICH: Respondent determined deficiencies in income tax…