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Robertson v. United States, 343 U.S. 711 (1952)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Robertson v. United States, 343 U.S. 711 (1952)
Robertson v. United States No. 388 Argued March 31, 1952 Decided June 2, 1952 343 U.S. 711
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE TENTH CIRCUIT
Syllabus
1. A cash prize received by the winner of a contest in musical composition is "gross income" within the meaning of § 22(a) of the Internal Revenue Code, and it is not a "gift" excluded from gross income by § 22(b)(3). Pp. 713-714.
2. In computing under § 107(b) the tax on such a cash prize for a musical composition, the income should be attributed to the 36 months ending with the close of the year in which it was received -- not some earlier period of 36 months during which the taxpayer worked on the composition. Pp. 714-716.
190 F.2d 680 affirmed.
The District Court held that a cash prize received by the winner of a contest in musical composition was a gift exempted from taxation by § 22(b)(3) of the Internal Revenue Code. 93 F.Supp. 660. The Court of Appeals reversed. 190 F.2d 680. This Court granted certiorari. 342 U.S. 896. Affirmed, p. 716.
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Chicago:
U.S. Supreme Court, "Syllabus," Robertson v. United States, 343 U.S. 711 (1952) in 343 U.S. 711 Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=891JMU3KJ6TMR1S.
MLA:
U.S. Supreme Court. "Syllabus." Robertson v. United States, 343 U.S. 711 (1952), in 343 U.S. 711, Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=891JMU3KJ6TMR1S.
Harvard:
U.S. Supreme Court, 'Syllabus' in Robertson v. United States, 343 U.S. 711 (1952). cited in 1952, 343 U.S. 711. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=891JMU3KJ6TMR1S.
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