Doty v. Commissioner
United States Tax Court
Petitioner is the former wife of Charles M. Schulz, the creator and author of the comic strip "Peanuts." At the time of his separation and divorce from petitioner, Mr. Schulz produced the "Peanuts" comic strip for United Feature Syndicate, Inc., pursuant to a syndicate agreement under which he received royalties equal to 50 percent of the net cash proceeds the syndicate realized from the distribution of daily and Sunday comic strips and the licensing of the "Peanuts"…
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Petitioner is the former wife of Charles M. Schulz, the creator and author of the comic strip "Peanuts." At the time of his separation and divorce from petitioner, Mr. Schulz produced the "Peanuts" comic strip for United Feature Syndicate, Inc., pursuant to a syndicate agreement under which he received royalties equal to 50 percent of the net cash proceeds the syndicate realized from the distribution of daily and Sunday comic strips and the licensing of the "Peanuts" characters. In their marriage settlement agreement, Mr. Schulz and petitioner agreed that under California law, she possessed a…
1Opinion of the Court
Edwin Doty and Joyce Doty, Petitioners v. Commissioner of Internal Revenue, Respondent
Doty v. Commissioner
Docket No. 16089-80
United States Tax Court
81 T.C. 652; 1983 U.S. Tax Ct. LEXIS 26; 81 T.C. No. 38;
September 28, 1983, Filed
Decision will be entered under Rule 155.
Petitioner is the former wife of Charles M. Schulz, the creator and author of the comic strip "Peanuts." At the time of his separation and divorce from petitioner, Mr. Schulz produced the "Peanuts" comic strip for United Feature Syndicate, Inc., pursuant to a syndicate agreement under which he received royalties equal to 50…
2Cases cited24 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- James v. United StatesSupreme Court of the United States · 1961
- Poe v. SeabornSupreme Court of the United States · 1930
- In Re Marriage of BrownCalifornia Supreme Court · 1976
- United States v. MitchellSupreme Court of the United States · 1971
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