MILLER v. C. I. R.

No. 76, Docket 27018.

299 F.2d 706 (1962)

Helen D. MILLER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided February 6, 1962.


Attorney(s) appearing for the Case

Robert M. Cipes, New York City (Jacob Rabkin, and Mark H. Johnson, New York City, on the brief), for petitioner.

David C. Acheson, Attorney, Department of Justice, Washington, D. C. (John B. Jones, Jr., Acting Assistant Attorney General, David O. Walter, Meyer Rothwacks, Attorneys, Department of Justice, Washington, D. C.), for respondent.

Before WATERMAN, KAUFMAN and MARSHALL, Circuit Judges.


KAUFMAN, Circuit Judge.

Petitioner is the widow of Glenn Miller, a band leader who achieved world fame about twenty-five years ago. Although Glenn Miller died in 1944, petitioner has been able to engage in a number of enterprises actively exploiting his continuing popularity. Apparently "the good that men do," if sufficiently publicized, does live after them, for petitioner's commercial efforts have met with appreciable financial success.

Thus, in 1952, she...

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