Litigants: | Fox Film Corp v. Doyal |
Arguedate: | January 12 |
Argueyear: | 1932 |
Decidedate: | May 16 |
Decideyear: | 1932 |
Fullname: | Fox Film Corp v. Doyal |
Usvol: | 286 |
Uspage: | 123 |
Parallelcitations: | 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. |
Majority: | Hughes |
Joinmajority: | a unanimous court |
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]