Roosevelt v. Comm'r
United States Tax Court
Held, that $ 18,615.21 which petitioner Franklin D. Roosevelt, Jr., received during the taxable year 1958 as his share of the box office proceeds from a stage play dealing with events in the life of the late President Franklin D. Roosevelt -- which play was written and produced after a certain contract relating to the same had been executed by the author and by said petitioner acting on behalf of himself and certain members of his family -- constitutes gross income to…
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Held, that $ 18,615.21 which petitioner Franklin D. Roosevelt, Jr., received during the taxable year 1958 as his share of the box office proceeds from a stage play dealing with events in the life of the late President Franklin D. Roosevelt -- which play was written and produced after a certain contract relating to the same had been executed by the author and by said petitioner acting on behalf of himself and certain members of his family -- constitutes gross income to petitioner under section 61 of the 1954 Code; and that such amount is not excludable from income under the provisions of…
1Opinion of the Court
Franklin D. Roosevelt, Jr., and Suzanne P. Roosevelt, Petitioners, v. Commissioner of Internal Revenue, Respondent
Roosevelt v. Comm'r
Docket No. 1580-62
United States Tax Court
43 T.C. 77; 1964 U.S. Tax Ct. LEXIS 26;
October 22, 1964, Filed October 22, 1964, Filed
Decision will be entered for the respondent.
Held, that $ 18,615.21 which petitioner Franklin D. Roosevelt, Jr., received during the taxable year 1958 as his share of the box office proceeds from a stage play dealing with events in the life of the late President Franklin D. Roosevelt -- which play was written and produced after a certain…
2Cases cited13 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Roberson v. . Rochester Folding Box Co.New York Court of Appeals · 1902
- Sidis v. FR Pub. CorporationCourt of Appeals for the Second Circuit · 1940
- Maurie Starrels and Doris W. Starrels v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Damron v. Doubleday, Doran & Co.New York Supreme Court · 1928
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