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GERSHWIN v. UNITED STATES

No. 174-55.

150 F.Supp. 799 (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.

May 8, 1957.

Attorney(s) appearing for the Case

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

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, Washington, D. C., were on the briefs.

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

WHITAKER, Judge.

The basic issue herein is whether the money received by plaintiffs' decedent under a contract for the motion picture rights to certain unpublished musical compositions of her son, George Gershwin, is to be taxed as a capital gain or as ordinary income. The compositions had been inherited by decedent from her son upon his death in 1937. The Commissioner of Internal Revenue asserted a deficiency, which has been paid, and timely claim for refund has...

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