Legal Opinion
Alan W. Ladd and Sue Carol Ladd v. Robert A. Riddell, District Director of Internal Revenue, Los Angeles, California, Etc.
Court of Appeals for the Ninth Circuit
Decided October 22, 1962No. 17759_1PublishedCited by 9 opinions
1Opinion of the Court
SOLOMON, District Judge.
Alan W. Ladd, a taxpayer, 1 appeals from a judgment of the United States District Court denying his claim for refund of federal income taxes for the taxable year ended December 31, 1954.
In 1952, Taxpayer, a citizen of the United States and a well-known actor, was employed by Warwick Productions, Inc., to act in “The Red Beret”, a motion picture to be produced in England and to be exhibited throughout the world. For his services, Taxpayer was guaranteed the sum of $200,000, plus certain fringe benefits. 2 In addition to the “guaranteed compensation,” Taxpayer was…
2Cases cited4 opinions
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Renoir v. CommissionerUnited States Tax Court · 1962
- B. F. Goodrich Co. v. United StatesSupreme Court of the United States · 1944
- Wood v. United StatesUnited States Court of Claims · 1952
3Cited by9 opinions
- Dorothy E. Brown and Donald Lee Brown and United States National Bank of Oregon, Etc. v. United StatesCourt of Appeals for the Ninth Circuit · 1970
- Bear Valley Mutual Water Company v. R. A. Riddell, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
- Sunset Fuel Co., an Oregon Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1975
- Jean Renoir and Dido Freire Renoir v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Oxford Life Insurance Company v. United StatesCourt of Appeals for the Ninth Circuit · 1986
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