Zimbalist v. Anderson

COLEMAN, District Judge.

This is an action to recover $6,792, paid by plaintiff as part pf her excess profits tax for the year 1917. She was a professional singer, and her income was in part derived from the sale of phonograph records of her voice. The sole question now presented is as to what sales should be included in the excess profits tax for that year.

In 1915 she made a contract with the Victor Talking Machine Company for a period of 10 years, in which she agreed to make at least 50 master records, from which the company would make duplicates for sale. The contract provided that the…