Boulez v. Commissioner
United States Tax Court
P, an orchestra conductor, a nonresident alien, and a resident of the Federal Republic of Germany (FRG), contracted with C to make recordings of orchestral works, some of them in the USA. The contract provided that all recordings would be the property of C, which was to pay P based upon a percentage of its sales receipts, described as "royalties" in the contract.
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P, an orchestra conductor, a nonresident alien, and a resident of the Federal Republic of Germany (FRG), contracted with C to make recordings of orchestral works, some of them in the USA. The contract provided that all recordings would be the property of C, which was to pay P based upon a percentage of its sales receipts, described as "royalties" in the contract. Held, under the effective income tax treaty between the FRG and the USA, the payments to P were not "royalties" exempt from tax by the USA, but were compensation for personal services, and were taxable by the USA.
1Opinion of the Court
Pierre Boulez, Petitioner v. Commissioner of Internal Revenue, Respondent
Boulez v. Commissioner
Docket No. 12705-79
United States Tax Court
83 T.C. 584; 1984 U.S. Tax Ct. LEXIS 23; 83 T.C. No. 31;
October 16, 1984. October 16, 1984, Filed
Decision will be entered under Rule 155.
P, an orchestra conductor, a nonresident alien, and a resident of the Federal Republic of Germany (FRG), contracted with C to make recordings of orchestral works, some of them in the USA. The contract provided that all recordings would be the property of C, which was to pay P based upon a percentage of its sales receipts,…
2Cases cited19 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Brattleboro Publishing Co. v. Winmill Publishing Corp.Court of Appeals for the Second Circuit · 1966
- Capitol Records, Inc. v. Mercury Records CorporationCourt of Appeals for the Second Circuit · 1955
- Stuart Scherr and Steven Goodman v. Universal Match Corporation and United States of AmericaCourt of Appeals for the Second Circuit · 1969
- Tobani v. Carl Fischer, Inc.Court of Appeals for the Second Circuit · 1938
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