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FIELDS v. COMMISSIONER OF INTERNAL REVENUE

No. 240, Docket 21835.

189 F.2d 950 (1951)

FIELDS v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Second Circuit.

Decided June 1, 1951.

Attorney(s) appearing for the Case

I. Herman Sher and Martin A. Roeder, New York City (I. Herman Sher, New York City, counsel), for petitioner.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack and Helen Goodner, Special Assts. to the Atty. Gen., for respondent, Commissioner of Internal Revenue.

Before SWAN, AUGUSTUS N. HAND and CLARK, Circuit Judges.

AUGUSTUS N. HAND, Circuit Judge.

The petitioner, a professional playwright, is the co-author of the plays: "My Sister Eileen" and "The Dough Girls" which were copyrighted in his name. After the plays had appeared on Broadway, he and his co-authors sold the exclusive motion picture rights in them to certain motion picture corporations, the price to be paid over a period of several years. The petitioner treated the income received from this source in the year 1943 as...

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