Fox Film Corp v. Doyal, 286 U.S. 123 (1932), was a United States Supreme Court case in which the Court held that states may tax copyright royalties, as they can patent royalties, because even though copyrights & patents are granted by the federal government, they are still private property subject to taxation.[1]
Fox Film Corp v. Doyal | |
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Argued January 12, 1932 Decided May 16, 1932 | |
Full case name | Fox Film Corp v. Doyal |
Citations | 286 U.S. 123 (more) 52 S. Ct. 546; 76 L. Ed. 1010 |
Holding | |
States may tax copyright royalties, as they can patent royalties, because even though copyrights & patents are granted by the federal government, they are still private property subject to taxation. | |
Court membership | |
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Case opinion | |
Majority | Hughes, joined by a unanimous court |
References
editExternal links
edit- Text of Fox Film Corp v. Doyal, 286 U.S. 123 (1932) is available from: CourtListener Google Scholar Justia Library of Congress