Irving Berlin Music Corp. v. United States

Plaintiff filed this suit for the refund of federal personal holding company income taxes and assessed interest for the fiscal years ended January 31,1965, and January 31,1966, in the respective amounts of $137,524 and $160,851, plus interest.

The case comes before us on defendant’s motion for summary judgment and plaintiff’s cross-motion for summary judgment. The facts are stipulated and there are no material issues of fact. We hold for the defendant for the reasons hereinafter stated.

The essential facts are as follows. Irving Berlin has composed about 1,000 musical compositions, of which…