Opinion

Martin v. Commissioner

50 T.C. 341
1968 U.S. Tax Ct. LEXIS 123

Court: United States Tax Court
Filed: May 21, 1968
Status: Published
Author: Fat
On the bench: Atkins,Raum,Drennen,Tannenwald,Fay,Tannenwald,Drennen,Tietjens,Raum,Simpson
Cited by: 12 cases

The opinion

Fat, /., dissenting: I believe the petitioners held the motion-picture rights in “The Boy Friend” and “Stay Away Joe” primarily for sale to customers in the ordinary course of their business.

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