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1952 United States Supreme Court case From Wikipedia, the free encyclopedia
Robertson v. United States, 343 U.S. 711 (1952), was a United States Supreme Court case in which the Court held that cash contest prizes are taxable, and attributable to the most-recent thirty-six months ending with the close of the year in which it was received.[1]
Robertson v. United States | |
---|---|
Argued March 31, 1952 Decided June 2, 1952 | |
Full case name | Robertson v. United States |
Citations | 343 U.S. 711 (more) 72 S. Ct. 994; 96 L. Ed. 1237; 1952 U.S. LEXIS 2809 |
Case history | |
Prior | Judgment for plaintiff, 93 F. Supp. 660 (D. Utah 1950); reversed, 190 F.2d 680 (10th Cir. 1951); cert. granted, 342 U.S. 896 (1951). |
Holding | |
That cash contest prizes are taxable, and attributable to the most-recent 36 months ending with the close of the year in which it was received | |
Court membership | |
| |
Case opinions | |
Majority | Douglas, joined by Black, Reed, Burton, Clark, Minton |
Dissent | Jackson |
Frankfurter took no part in the consideration or decision of the case. | |
Laws applied | |
Internal Revenue Code |
The facts of the case involve American composer Leroy Robertson entering a previously composed symphony, Trilogy, into a 1947 contest for musical compositions. Robertson won $25,000, claimed the prize on his income taxes as income attributable to the three years he wrote it (1937 through 1939), and thereafter claimed a refund that treated his winnings as a gift.
The case is notable, and thus appears in law school casebooks,[citation needed] for the following holdings:
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