Legal Opinion

Maurie Starrels and Doris W. Starrels v. Commissioner of Internal Revenue

Court of Appeals for the Ninth Circuit

Decided May 25, 1962No. 17358_1PublishedCited by 35 opinions

1Opinion of the Court

BROWNING, Circuit Judge.

The Tax Court decision before us for review was founded upon a stipulation disclosing the following facts: Doris W. Starrels is the daughter of the late Commander Frank W. Wead. Loew’s, Inc. wished to produce a motion picture about naval aviation. Loew's agreed to pay Mrs. Starrels certain sums of money in return for her consent to the portrayal of her father, herself, and other members of the family in the proposed movie. Loew’s subsequently produced a movie "in which was depicted events taken from the life of Commander Wead,” and in due course made the disputed…

2Cases cited11 opinions

  1. Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
  2. Metter v. Los Angeles ExaminerCalifornia Court of Appeal · 1939
  3. Gill v. Curtis Publishing Co.California Supreme Court · 1952
  4. H. Liebes & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
  5. Farmers' & Merchants' Bank of Catlettsburg, KY. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1932

6 more not listed; retrieve them via the Exa API.

3Cited by35 opinions

  1. United States v. Dorothy R. GarberCourt of Appeals for the Fifth Circuit · 1979
  2. Commissioner of Internal Revenue v. Bonnie A. MillerCourt of Appeals for the Fourth Circuit · 1990
  3. Jack R. Hawkins, Cynthia J. Hawkins, Husband & Wife v. United StatesCourt of Appeals for the Ninth Circuit · 1994
  4. Elizabeth A. Reese v. United StatesCourt of Appeals for the Federal Circuit · 1994
  5. Huddell v. LevinDistrict Court, D. New Jersey · 1975

30 more not listed; retrieve them via the Exa API.

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