Arlen v. Comm'r
United States Tax Court
Petitioner Harold Arlen is a composer of popular music of modern times. Between 1929 and 1943 he assigned all his right, title, and interest in certain musical compositions to five wholly owned subsidiaries of a parent corporation. Under sec. 24 of title 17 of the United States Code, a copyright could be renewed for an additional term of 28 years by certain persons under certain conditions.
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Petitioner Harold Arlen is a composer of popular music of modern times. Between 1929 and 1943 he assigned all his right, title, and interest in certain musical compositions to five wholly owned subsidiaries of a parent corporation. Under sec. 24 of title 17 of the United States Code, a copyright could be renewed for an additional term of 28 years by certain persons under certain conditions. In March 1959 petitioner and his wife entered into a copyright renewal agreement with the five subsidiaries. Incident to this agreement petitioners also entered into an agreement with the parent company…
1Opinion of the Court
Harold Arlen and Anya Arlen, Petitioners v. Commissioner of Internal Revenue, Respondent
Arlen v. Comm'r
Docket No. 2109-65
United States Tax Court
48 T.C. 640; 1967 U.S. Tax Ct. LEXIS 63; 155 U.S.P.Q. (BNA) 665;
August 3, 1967, Filed
Decision will be entered under Rule 50.
Petitioner Harold Arlen is a composer of popular music of modern times. Between 1929 and 1943 he assigned all his right, title, and interest in certain musical compositions to five wholly owned subsidiaries of a parent corporation. Under sec. 24 of title 17 of the United States Code, a copyright could be renewed for an additional…
2Cases cited9 opinions
- De Sylva v. BallentineSupreme Court of the United States · 1956
- Fred Fisher Music Co. v. M. Witmark & SonsSupreme Court of the United States · 1943
- Miller Music Corp. v. Charles N. Daniels, Inc.Supreme Court of the United States · 1960
- Arlen v. Comm'rUnited States Tax Court · 1967
- Heyn v. CommissionerUnited States Tax Court · 1963
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