Legal Opinion
Fox Film Corp. v. Doyal
Supreme Court of the United States
Decided May 16, 1932No. 118PublishedCited by 179 opinions
1Opinion of the CourtChief Justice Hughes
Appellant, a New York corporation which is engaged within the State of Georgia in the business of licensing copyrighted motion pictures, brought this suit to restrain the collection of the state tax upon the gross receipts of royalties under such licenses. The tax was challenged upon the ground that copyrights are instrumentalities of the United States. On demurrer, the suit was dismissed, and the Supreme Court of the State, the Justices being equally divided in opinion, affirmed the judgment, 172 Ga. 403; 157 S. E. 664. The case comes here on appeal.
The Gross Receipts Tax Act (Georgia Laws,…
2Cases cited38 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Continental Paper Bag Co. v. Eastern Paper Bag Co.Supreme Court of the United States · 1908
- Van Brocklin v. TennesseeSupreme Court of the United States · 1886
- Willcutts v. BunnSupreme Court of the United States · 1931
- Railroad Co. v. PenistonSupreme Court of the United States · 1873
33 more not listed; retrieve them via the Exa API.
3Cited by179 opinions
- Ebay Inc. v. Mercexchange, L. L. C.Supreme Court of the United States · 2006
- Sony Corp. of America v. Universal City Studios, Inc.Supreme Court of the United States · 1984
- United States v. Paramount Pictures, Inc.Supreme Court of the United States · 1948
- Mazer v. SteinSupreme Court of the United States · 1954
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
174 more not listed; retrieve them via the Exa API.