Miedaner v. Commissioner
United States Tax Court
Petitioner wrote a book entitled "The Soul of Anna Klane." In 1976, petitioner granted certain exclusive rights in the book to a publisher in exchange for royalties. Later, petitioners executed an assignment which gave all of their rights and interests in the book to an entity established by petitioners and called the Church of Physical Theology. Held: Petitioners' attempt to shift the incidence of taxation on the royalty income was ineffective.
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Petitioner wrote a book entitled "The Soul of Anna Klane." In 1976, petitioner granted certain exclusive rights in the book to a publisher in exchange for royalties. Later, petitioners executed an assignment which gave all of their rights and interests in the book to an entity established by petitioners and called the Church of Physical Theology. Held: Petitioners' attempt to shift the incidence of taxation on the royalty income was ineffective. They retained the rights to, and exercised total control over, the royalty income. Moreover, the sole reason for establishing the church and…
1Opinion of the Court
Fay, Judge:
Respondent determined the following deficiencies in petitioners’ Federal income tax:
Deficiency Petitioners Year
$9,280 Terrel L. and 1977 Penelope A. Miedaner
Terrel L. Miedaner 1978-HO lO 03
1979 CO ^ LO
The issues are (1) whether royalties paid on the commercial exploitation of a book are taxable to its author, petitioner Terrel L. Miedaner, (2) whether, petitioners are entitled to deductions for contributions made to the Church of Physical Theology, Ltd., and (3) whether respondent is precluded by the doctrine of equitable estoppel from raising the above issues.
FINDINGS OF FACT
Some…
2Cases cited10 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Corliss v. BowersSupreme Court of the United States · 1930
- Hatfield v. CommissionerUnited States Tax Court · 1977
- McGahen v. CommissionerUnited States Tax Court · 1981
- Commissioner of Internal Revenue v. Franklin A. ReeceCourt of Appeals for the First Circuit · 1956
5 more not listed; retrieve them via the Exa API.
3Cited by58 opinions
- Davis v. CommissionerUnited States Tax Court · 1983
- Annabelle Candy Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Tweeddale v. CommissionerUnited States Tax Court · 1989
- Burwell v. CommissionerUnited States Tax Court · 1987
- Bell v. CommissionerUnited States Tax Court · 1985
53 more not listed; retrieve them via the Exa API.