Robertson v. United States
343 U.S. 711 (1952)

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U.S. Supreme Court

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

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. 343 U. S. 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. 343 U. S. 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. 343 U. S. 716.

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