Legal Opinion
Helen D. Miller v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided February 6, 1962No. 27018_1PublishedCited by 24 opinions
1Opinion of the Court
KAUFMAN, Circuit Judge.
Petitioner is the widow of Glenn Miller, a band leader who achieved world fame about twenty-five years ago. Although Glenn Miller died in 1944, petitioner has been able to engage in a number of enterprises actively exploiting his continuing popularity. Apparently “the good that men do,” if sufficiently publicized, does live after them, for petitioner’s commercial efforts have met with appreciable financial success.
Thus, in 1952, she entered into a contract with Universal Pictures Company, Inc. (Universal) in connection with the production of a motion picture film…
2Cases cited14 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Commissioner v. Gillette Motor Transport, Inc.Supreme Court of the United States · 1960
- Haelan Laboratories, Inc. v. Topps Chewing Gum, Inc.Court of Appeals for the Second Circuit · 1953
- Watson v. CommissionerSupreme Court of the United States · 1953
9 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Maurie Starrels and Doris W. Starrels v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Pridemark, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1965
- Memphis Development Foundation v. Factors, Etc., Inc.District Court, W.D. Tennessee · 1977
- Richard T. Graham v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- Borbonus v. CommissionerUnited States Tax Court · 1964
19 more not listed; retrieve them via the Exa API.