GERSHWIN v. UNITED STATES

No. 174-55.

153 F.Supp. 477 (1957)

Ira GERSHWIN, Arthur Gershwin, Emanual Alexandre and Hugo Pollock, as Executors and Trustees under the Last Will and Testament of Rose Gershwin, v. The UNITED STATES.

United States Court of Claims.

July 12, 1957.


Attorney(s) appearing for the Case

Martin A. Roeder, New York City, for plaintiffs. Leonard S. Saxe, New York City, was on the briefs.

Harold S. Larsen, Washington, D. C., with whom was Asst. Atty. Gen. Charles K. Rice, for defendant. Andrew D. Sharpe, James P. Garland, and Gilbert E. Andrews, Jr., Washington, D. C., were on the briefs.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and LARAMORE, Judges.


WHITAKER, Judge.

Plaintiffs are the executors of the estate of Rose Gershwin, deceased. Rose Gershwin inherited from her son, George, certain unpublished musical compositions. She transferred limited motion picture rights to them to Twentieth Century-Fox Film Corporation. Defendant treated the proceeds of the sale as ordinary income, on the theory that the transaction was a license to use the compositions, and not a sale of certain motion picture rights to them, as...

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