| Litigants: | Robertson v. United States |
| Arguedate: | March 31 |
| Argueyear: | 1952 |
| Decidedate: | June 2 |
| Decideyear: | 1952 |
| Fullname: | Robertson v. United States |
| Usvol: | 343 |
| Uspage: | 711 |
| Parallelcitations: | 72 S. Ct. 994; 96 L. Ed. 1237; 1952 U.S. LEXIS 2809 |
| Prior: | Judgment for plaintiff, 93 F. Supp. 660 (D. Utah 1950); reversed, 190 F.2d 680 (10th Cir. 1951); cert. granted, . |
| 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 |
| Majority: | Douglas |
| Joinmajority: | Black, Reed, Burton, Clark, Minton |
| Dissent: | Jackson |
| Notparticipating: | Frankfurter |
| Lawsapplied: | Internal Revenue Code |
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]
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, for the following holdings: