Estate of Marton v. Commissioner
United States Board of Tax Appeals
Petitioner's deceased, a nonresident alien not having a place of business in the United States, held subject to income tax upon the entire gain realized by him in the receipt in 1936 from a United States corporation of certain royalties representing the consideration for the sale to that corporation, under a contract executed in Hungary, of the world-wide motion picture rights in a literary work.
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Petitioner's deceased, a nonresident alien not having a place of business in the United States, held subject to income tax upon the entire gain realized by him in the receipt in 1936 from a United States corporation of certain royalties representing the consideration for the sale to that corporation, under a contract executed in Hungary, of the world-wide motion picture rights in a literary work. Held, further, that respondent correctly determined the deficiency by computing the tax at the rate of 10 percent as imposed by section 211 of the Revenue Act of 1936, regardless of the fact that…
1Opinion of the Court
OPINION.
Leech:
Briefly, the facts are that the petitioner is the executrix of the estate of Alexander Marton who, in his lifetime, was a citizen and resident of Budapest, Hungary, where he was engaged in the publishing business. At no time had he an office or place of business in the United States.
On or before June 4, 1936, petitioner’s decedent and one Eugene Heltai, also a nonresident alien, jointly sold and conveyed to the Metro-Goldwyn-Mayer Corporation, a United States corporation, the motion picture rights to a novel or play written by Heltai and published by petitioner’s decedent,…
2Cited by11 opinions
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- Molnar v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- Wodehouse v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1949
- Misbourne Pictures Limited v. JohnsonDistrict Court, S.D. New York · 1950
- SDI Netherlands B v. v. CommissionerUnited States Tax Court · 1996
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