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 Rose Gershwin inherited from her son, George, certain unpublished musical compositions.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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