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GOLDSMITH v. COMMISSIONER OF INTERNAL REVENUE

No. 88.

143 F.2d 466 (1944)

GOLDSMITH et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Second Circuit.

June 14, 1944.

Attorney(s) appearing for the Case

Michael Halperin, of New York City, (Montgomery B. Angell, Marvin Lyons, and Solomon Granett, all of New York City, of counsel), for petitioners-Appellants.

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Robert N. Anderson, and Harry Baum, Sp. Assts. to Atty. Gen., for respondent.

Sidney R. Fleisher, of New York City, for Authors' League of America, Inc., amicus curiæ.

Weinberger & Wayne, of New York City (Harry Weinberger and Nathan L. Schoichet, both of New York City, of counsel), for Eugene O'Neill, amicus curiæ.

Before L. HAND, SWAN, and CHASE, Circuit Judges.

CHASE, Circuit Judge.

The petitioners are a husband and wife who filed joint income tax returns for 1938 and 1939. In each year payments made to the husband by Paramount Pictures, Inc., for an assignment of the exclusive motion picture rights in a play which the husband had written and on which he had been granted a statutory copyright were reported as capital gains resulting from a sale of capital assets. The Commissioner treated such payments as ordinary income...

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