ROHMER et ux.
v.
COMMISSIONER OF INTERNAL REVENUE.
Circuit Court of Appeals, Second Circuit.https://leagle.com/images/logo.png
January 3, 1946.
January 3, 1946.
Attorney(s) appearing for the Case
Perkins, Malone & Washburn, of New York City (Watson Washburn and Royal E. Mygatt, both of New York City, of counsel), for petitioners.
Samuel O. Clark, Jr., of Washington, D. C. (Sewall Key, Helen R. Carloss, and Melva M. Graney, all of Washintgon, D. C., of counsel), for respondent.
J. Robert Rubin, of New York City (Samuel D. Cohen, David O. Decker, and Eliot Rosenthal, all of New York City, of counsel), for Loew's Inc., amicus curiæ.
R. W. Perkins, of New York City (Joseph D. Karp, of New York City, of counsel), for Warner Bros. Pictures, Inc., amicus curiæ.
Before SWAN, CHASE, and FRANK, Circuit Judges.
Circuit Court of Appeals, Second Circuit.
FRANK, Circuit Judge.
1. Section 211(a) (1) (A)1 expressly includes "interest" and "rents" but not royalties. Yet the following legislative history shows, we think, that Congress intended to include royalties. From 1918 to 1934, inclusive, the Revenue Acts successively contained a provision — substantially like the present § 143(b), 26 U.S. C.A.Int.Rev.Code, — for a withholding tax on all "rent, salaries, wages, premiums...
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