Document: 337 U.S. 369 69 S.Ct. 1120 93 L.Ed. 1419 COMMISSIONER OF INTERNAL REVENUEv.WODEHOUSE. No. 84. Argued Dec. 10-13, 1948. Decided June 13, 1949. Rehearing Denied Oct. 10, See 70 31. Miss Melva M. Graney, Washington, D. C., for petitioner. Mr. Watson Washburn, New York City, respondent. [Argument of Counsel from page 370 intentionally omitted] Justice BURTON delivered the opinion Court. 1 The question before us is whether certain sums received in 1938 and 1941, by respondent, as a nonresident alien author not engaged trade or business within United States having an office place therein, were required Revenue Acts to be included his gross income federal tax purposes. Each these had been paid him advance respectively exclusive serial book right throughout relation specified original story written ready copyrighted. answer turns upon meaning 'gross sources States' that term was used, limited defined §§ 212(a), 211 119 Act 1938, Internal Code, amended 1940 1941.1 For reasons hereinafter stated, we hold each came those kinds w re referred 'rentals royalties use privilege using States, * copyrights, other like property,'2 that, accordingly, seems taxable under one Acts. 2 Pelham G. Wodehouse, at times material this case, British subject residing France. He therein during either year 1941. writer serials, plays, short stories literary works published Saturday Evening Post, Cosmopolitan Magazine periodicals. 3 February 22, Curtis Publishing Company (here called Curtis) accepted publication Post respondent's unpublished novel "The Silver Cow." submitted agent, Reynolds Agency, and, on date, agency $40,000 agreement reserving American rights story, including such Canada South America. memorandum quoted Appendix B, infra, 398, 1134, constituted agreement. Also respondent $5,000 Doubleday, Doran & story. serially July 9 September 3, 1939. 4 Pursuant agreement, Curtis, December "Uncle Fred Springtime." It April 22 May 27, 5 23, Hearst's International Magazine, through same $2,000 "all Canadian (which include all magazine, digest, periodical newspaper publishing rights)" article entitled "My Years Behind Barbed Wire." appears C, 400, 1134. Apparently shortly thereafter. 6 August 12, trough "North (including Canadian) rights' 'Money Bank." form used 1938.3 evidence does state but it shows pursuant its agreements, took out copyright respective named foregoing agreements. After story's publication, reassigned latter's demand, excepting which expressly agreed retain. thus full, he made available. purposes, some withholding withheld wife assignee, part payment. 7 In 1944 Commissi ner Revenue, petitioner herein, gave notice deficiencies assessed against years 1923, 1924, assessments, among items, Commissioner claimed payments based above-described 1941 receipts. petition Tax Court redetermination deficiencies, only contested additional taxes him, full amounts receipts, asked also refund withheld, entered judgment $11,806.71, $8,080,83 $1,854,85. speaking said: 8 first issue, found presents taxability lump sum works. (Wodehouse, here) concedes substantially issue raised decided Sax Rohmer, T.C. 183; aff(irmed Cir.), 153 F.2d 61, certiorari denied 328 862 (66 1367, 90 1632). "In supra, held such, recipient. arguments advanced cases bar follow pattern appearing Rohmer presented Circuit Appeals. petitioner's contentions rejected both courts stated opinions they are here." 637, 653. 10 As Collector Baltimore, Maryland, review Court's filed Appeals Fourth Circuit. there reversed, 166 986, judge dissenting authority reasoning v. Commissioner, Cir., 61. Because resulting conflict between Circuits because comparable issues pending Second Circuit, granted certiorari. 335 807, 34.4 11 contends receipts type long have recognized rentals patents, copyrights property. Keeping mind 1936, individuals, remained after standards taxation aliens coterminous with subjecting their procedures. 12 opposition, pondent argues, first, payment return sale property interest royalty protection copyright. Being proceeds concludes controlling did attempt himself, sales Secondly, argues even if treated royalties, yet single 'annually' 'periodically,' therefore, come income. 13 replies do properly reach fine questions title, law, divisibility states here statutory interpretation. confined primarily broad, rather than narrow, language Attention must focused If terms general nature transactions arise, namely, then definitions, read light context legislative history, determine condition revenue any point law covers event. Treating simply representing claims finally cannot escape merely showing uses copyright, instead several intermediate dates life I. 14 Sums individual Code. 15 Under laws our Such appropriate readily collectible taxation. A statutes, regulations, administrative practices court decisions discloses policy least standpoint, no reason has appeared changing it. 16 Since early days levies, taxed many source To exempt face record taxation, would require clearness positiveness determination change established procedure entirely absent here. 17 field interpretation 1934 case dealt somewhat foreign corporation. Helvering Stockholms Enskilda Bank, 293 84, 55 50, 51, 79 211, f proper given § 217(a)(1) 1926, c. 44 Stat. 9, 30, analogous 119(a)(1) 52 503, now us. Certain corporation Government overpayment taxes. This interest, turn, derived amounted interest-bearing obligation resident Act. adopted opposition corporation's argument should exempted "obligations States" 213(b)(4) 22(b) (4) 1938. distinguished word 'obligations' different sections applicable principles construction follows: 18 object act put money into treasury; manifest provisions intention Congress bring about generous attainment imposing pretty much every sort power. Plainly, constitutes States; natural aim Irwin Gavit, 268 161, 166, 45 475, 476, 897, court, rejecting contention involved constitute income, 'If may common understanding statute failed hit them missed so purpose expresses start. intended power extent. Eisner Macomber, 252 189, 203, 40 189 (191), 64 521, A.L.R. 1570.' Although intended, Viscose supra (American Corp. 56 1033), domestic corporation, deny respect competing But see nothing relationship circumstance attention, fairly discrimination contemplation Congress. On contrary, conclusion favor of, against, demestic contributes more substantial degree support people government States." Id., pages 89-90, 52, 211. And further: 19 "in discussion, unmindful rule, frequently taxing acts 'are extended implication beyond clear import used,' doubts resolved taxpayer. rule salutary one, apply lawmaker controls ascertained, taking clause setting viewing apart, considering connection context, purposes found, occasion circumstances use, tests ascertainment will. Compare Rein Lane, L.R. Q.B. Cases 144, 151. being disclosed, enough reasonably susceptible consonant therewith, whatever might another connection. We liberty reject adopt lying outside Legislature, latter release taxpayer bear less heavily him. resolve doubt favor, say mean what means." 93-94, 54, 20 A. These unquestionably 1934. 21 background development particular emphasize congressional They disclose familiarity transaction. Throughout history since Sixteenth Amendment Constitution, subjected individuals States. example, 1934, 277, 48 680 et seq., 26 U.S.C.A. Int.Rev.Acts, 359 present resolves itself largely relieved 690, 49 1648 U.S.C.A 813 changes still effect rates citizen (§§ 12) wholly "from States," 211(a).5 described Act, portions Section unchanged ever since. give own definition royalties. above set forth A, 395, 1132. sought personal produced (in whole part) sold 119(a)(4) (e)(2). mechanism collection, withhold payment, entire normal 4% computed numerous classifications 143(b).6 important case. forms "rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, fixed determinable annual gains, profits, individual, *." (Emphasis added.) While mentioned specifically clause, listed Regulations, matter equally real property, included, interpretation, 1924 (U.S. Treas. Reg. 65, Art. 362 (1924)) time, contained decisive statements points. Regulations identical wi h following Treasury 86, Article 143-2 (1934): 23 "Only withholding. includes rent, emoluments. as, instance, 24 "* personal, income." Apart requiring provisions, similar language, calling reporting information taxable. related consistent taxes.7 25 statutes show (and on) insofar (although could generally gain without Accordingly, 119(a) sale's price interests 119(e). helpfully carried analysis further. showed while taxable, sales' proceeds) procedure. Decision 1933, extending 1921 1928,8 decision 1928, 852, 791, sustain conclusions. Sabatini 98 753,9 later discussed approved 63. Incidentally, declared imposed difference advance, cover lives, time lesser sums. B. 1936 preserved sources, 27 materially 119. did, however, amend 211(a)10 description individuals. amendments (1) substituted special flat rate 10% surtax rates, (2) tax, usual (3) applied, (except addition dividends) inserted verbatim, new statement types (not therein), previously specific apply. 143(b)11 paralleling 211(a). By restricting automatically taxed. Amendment, hand, retained increased very kind portion ts meet higher tax. 28 confirms apparent face. emphasizes marked enactment particularly Amendments. practical situation difficult officials ascertain capital gains) profit corporations, when taxpayers therein. difficulty contrast ease computing collecting patents being, partially, source. Congressional Committee Reports expressed limit future collectible.12 With view evidently securing before, thereupon applied 15% amount collected reports increases stock transfer result removing profits sales. value convenience turning accessible, aliens. There steps increase maintain existing volume revenue.13 No suggestion wished relieve accessible long-established nonre ident Much smaller repeated discriminated citizens who pay regular gains provisions. discriminate can implied. 29 Amendments enacted 211(a), already officially interpreted covering broadly 143(b). is, refutation claim Congress, seeking items. continue upon, withholdable sources. incorporate 143(b) 143(b), settled Bulletin "royalties" identified. broad accordance plain usage. Therefore, Amendments, became 211(a) 143(a). 1928 1946, 1940, reflected view. 30 None changed except size rates. principal provide brackets, reduce aliens.14 II. 31 receipt 32 Once determined payments, becomes rece pt enjoyed cannot, solely consolidation sum, render exempt. absence inescapably effect. none 33 exemption suggested presence words "annual" "periodical." apart text supplemented gratuitous insertion "payments," limiting argued them. However, taken Acts, placed Department lower courts, meaning. Those descriptive character arise relationships produce rents, consisting especially profitable property.15 34 instant obtained run Fixed altering need One 28-year period comes well better than, two partial sum. 35 101, issued provided: 36 annually periodically; say, intervals. That length diminished someone's will happening event make periodical." 37 Substantially liberal 1918. 45, 362, (1918).) Single 1921, 1926 I.T. 2735, XII-2 Cum. Bull. 131 (1933); supra; supra. 38 reasons, accordingly reversed remanded further proceedings opinion. 39 Reversed remanded. DOUGLAS consideration 41 APPENDIX 42 Material Code: 43 'Sec. 212. Gross "(a) General rule.—In 528, 53 76, U.S.C. 212(a). "Sec. 46 office. 47 "(1) rule.—There shall levied, collected, year, lieu (normal paragraphs (a)(2) (c), exceeded allowable maximum specified), received, deposits persons carrying banking business), dividends, per centum amount, *. "(2) Aggregate More Than $21,600.—The paragraph aggregate $21,600. "(c) $21,600.—A $21,600 subsection (a)(1), regard that— 50 subsection(a)(1); 51 deductions (other so-called 'charitable deduction' provided section 213(c)) allowed extent allocable (a)(1); "(3) shall, 527-528. 212 reenacted 75-76. 419, 54 516-517 surtaxes 12(b), $24,000 518. 412, 687, 688, again 1/2% decreased $23,000 694. then, further, 30% reduced $15,400. 211(a, c). Income States.—The items States: Interest.—* 57 Dividends.—* 58 Personal services.—* 59 "(4) Rentals royalties—Rentals located secret processes formulas, good will, trade-marks, brands, franchises, property; 60 "(5) Sale property.—Gains, SU"(6) property.—For (e). 61 "(b) Net States.—From (a) deducted expenses, losses, apportioned allocated thereto ratable definitely item class remainder, any, net 62 63 Interest (a)(1) section; Dividends 65 Compensation labor services performed 66 properties; 67 Gains, 68 "(d) States.—* "(e) partly from— transportation rendered 71 72 purchase country sold, 73 "(f) Definitions—* *.' 503-506, 53-55, 119, 74 75 Independence Square Philadelphia 76 'Paul R. Reynolds, Son 599 Fifth Avenue City inclose herewith 77 check Forty Thousand Dollars 78 Serial: Cow P. Wodehouse $40,000.00 "Important 80 "This offered buys articles publications number thereof appear copyrighted expense. completed agrees reassign demand rights, American) rights. "Motion Picture Rights 81 "Please note reservation installment) versions motion-picture dramatic scenarios serials publications, permit conditions: synopsis, scenario, version exceed fifteen hundred (1500) complete five thousand (5000) issues, o series three connected picture made. synopsis circular matter, press books, notices, journals magazines devoted exclusively author. When selling you notify producer effect, misunderstanding infringement 82 Company" 83 Respondent's exhibit containing checks agent $17,100 each, following: 84 "March 85 "P. 86 account Paul 87 "Received All American, relating computation division wife. Springtime," initial deduction agent's commission. 88 C. 89 "Hearst's Hearst Building Fifty-seventh Street Eighth "Mr. Sr. 91 "599 92 "New "Dear Reynolds: 94 confirm My Year Wire Two ($2,000.00). buying rights). 95 "It understood author, parts manner until thirty (30) magazine basis motion and/or talking picture(s), radio broadcast(s), television, production(s) public performance(s) world unless 'Based (or from) originally Cosmopolitan' immediately precede otherwise accompany title pictures, broadcasts, telecasts, productions performances. 96 "Your signature hereon 97 "Sincerely yours, "Frances Whiting Frances 99 "Accepted: 100 Date: .......... 101 "I am accepting letter released England simultaneously (despite wording second paragraph); 102 digest consent writing; receive 1, 1941." 103 FRANKFURTER, whom MURPHY JACKSON join, dissenting. 104 exercise "To promote Progress Science useful Arts," granting created valuable Tobacco Co. Werckmeister, 207 284, 72, 208, Ann.Cas. 595; White-Smith Music Pub. Apollo Co., 209 18, 19, 319, 323, 655, 628. pass amenability interests. ruling supporting turn notion indivisible. corollary assumed conferred Copyright Law1 makes transaction, regardless intent parties, "mere license." ground pressed taxability. indivisibility consequently lump-sum purchaser 211(a)(1)(A) 211(a)(1)(A). silence regarding Government's heretofore sustained it, likewise rejects clinging hitherto 105 calls inquiry scheme holders judicial treatment discussion perspective concreteness, facts controversy arises stated. transaction typical yielded covered various involved.2 106 popular novels, "not transferred, publications' novel, entitled, contract "on North rights." documents buyer, secure, legally possible, absolute, exclusive, irrevocable America, Canada, transferor, transfer, desire retain control whatsoever, novel. Indeed, assure unqualified control, way enjoyment rights.3 107 never questioned absolute transfers. Instead, relied 183, affirmed assignment necessarily license, therefore regarded sale, 637. whole, finding barrier law's recognition true namely transfers 986 (one dissenting). 108 reverses facing Treasury, Court, Courts deemed problem presented. guided, however low key pitched, construing Code urgent revenue. let dispense explicitness technical precision measures. 'Long prior practice' invoked fiscal considerations. reliance illusory. completely ignores practice advised tenuous event, rests copyrights. derive existence pronouncement constituting formulation expressing metaphysical gives loose 'practice.' 109 1. deficiency 211(c)(1).4 deals incomes 'not States.' 211(c)(1) (1941), 211(c)(1). refers 211(a)(1) (A), Wodehouse.5 levied provides: 'There (a 211(a)(1)(A), 211(a)(1). 110 2. draws tax.6 considered satisfied, 'fixed income.' Cf. 111, 29.143-2. serve define localized purposes; settle geographic question; tax-imposing provision; function. 111 3. An relevant perfectly clear. Until defining alien. 735. Supplement H credits, 212-215, 736-737, provision 735-737, 684. Thus, 1714; Mertens, Law Federal Taxation, 45.16, seq. (1942). system 211(b), 1714. continued included. law. 211(b). attributable "fixed 112 receipts—fixed income—are giving rise exemption, strictly construed. 119(a), Yale L.J. 879, 881-882 (1945); Col.L.Rev. 967 (1948); cf. 29.14 -2. though 119(a)(5)-(6). explicit. 29.211-7, 29.143-2; S. Rep. 2156, 74th Cong., 2d Sess., p. (1936); H.R. 2475, pp. 9-10 (1936). 113 method coterminous, providing scope qualification met. provides (but States) Here again, "the whether, income," Only observing requirement "annual periodical" said ipso facto 114 seeks discover aid address 1936. Inquiry irrelevant Therefore legislation relevant. total patent Aniline Film 139 759; Celanese Corp., U.S.App.D.C. 292, 140 339. 115 sure, example phrase 29.211-7. brought justifies classification. Royalties description. intrinsic "royalties," larger category infer realizing economic license producing recurring "royalties." 967, 969 (1948). pr ceeds house owner realized leased over lifetime.7 116 Free rendering needlessly imprecise sufficiently undesirable encourages indifferent duty attainable definiteness. dealing precise. Yet chooses considerations enacted, chose write 117 remembered constitutional sense. cost seller judge's salary. Nor determining something usually parties cause manner. Lyeth Hoey, 305 188, 155, 410. surface truth. fact incidences arranging matters chosen allows, else truly is—it license. Gregory, 809, 810. principle evasion disposition assumption evaded close left open. too permitted desirable collector's net. designated characteristic right, transferable transferred taxpayer, qualification. Unless inherent prevent familiar "sale property." Surely asset. Learned Hand, J., Goldsmith 143 466, 467. leaves point.8 118 4. So far (4). neither nor so; indeed contrary Circuit) so. urged 'long lumpsum statute, prevents applying according fair terms. books up once tapped. despite taxed, S.Rep.No.2156, H.R.Rep.No.2475, 71st Cong.2d What encrusted phrase, "royalties property," contradicts precludes obvious purport words? 119(a)(4), phrasing, Laws 1921. 217(a)(4), 244. Soon Bureau ruled sale. O.D. 988, Cum.Bull. (1921); 2169, IV-1 (1925) (sale play asset). prevailed subsequent reenactment phrasing 1932, 273, 826, 827, 209. 1933 revoked action important. 120 contracts publishers producers written, "stipulated copy sold." characterized royalties." Moreover, yearly licenses granted, renewable taxpayer's option, stipulated copy. company output money, world, installments. (or) 119(a)(4). 121 deserves attention.9 crux it: 122 ways exacted use. not, be, sales; such. 123 grant instance clearly 124 Office error 988 revoked." XII-2, 131, 135 (1933). 125 Thus seen Bureau's earlier excluded. (1921). twelve Law, formulating policy, periodically Plainly interpreting Deference due body's specialty—particularly interpretations whose task administer Laws. expertness extend Law. involve subtleties concepts. thought pertaining Bingham's Trust 325 365, 377, 381, 1232, 1238, 1240, 1670, 163 1175. little weight, certainly where thoroughly overhauled swallow summer, hardly establishes practice, consistency 'long.' 126 Balanced decision, significant crucial time—in devised non-resident authoritative explicitly contrary. holding Board Refael Sabatini, B.T.A. 705.10 orld About 127 respecting quite discussed. obtain reproduction writings Houghton Mifflin Wagner contracts. (citing case), rents Rafael 1935, 705, 712-713, point, 753, 755.11 128 adoption knowledge attributed refutes way. settled, Finally settled. 129 course followed passage implying Hallock, 309 106, 120-121, 7, 444, 451-452, 604, 1368. distinct sale.12 doctrine copyright.13 follow, seen, review. reached statute.14 'royalties' theory genesis field. 130 5. determinative controversy: constantly market? Specifically, obstacle incidents commercial sale? impossible arguably remain getting reasonable For, recall 'royalty' bears transferee exploiting product income-producing If, commercially speaking, conclusion, reading explicit House Senate Reports. 409, 1139. attributes indivisible incapable separately, misapplication concerned sue infringer. intellectual negotiability involved. procedural infringer 'be harassed multiplicity suits one,' 'successive recoveries damages place.' Gayler Wilder, 1850, How. 477, 94-495, 504; Waterman Mackenzie, 138 252, 255, 334, 335, 923. bearing saleability patented consisted separately statute. 132 find scant illumination legal cases. Keener insight Holmes involving substantive copyrights: 133 'The starts, I suppose, confirmed possession tangible object, consists exclude others interference free doing wills. abstract expression. directed owned, vacuo, speak. restrains spontaneity men where, hinder saw fit. prohibition conduct remote tangibles party right. infringed miles becoming aware wrong. endured remark, passing, conceived authorities agree.' 324, 628; Photo Drama Motion Social Uplift D.C.S.C.N.Y., 213 F. 374, 378. 134 'right wills' precisely Curtis. considerable value—the novels—and acquired duration monopoly assert himself. Nothing bars limits subdivisions disallowed enforcement suggests disallowance. Quite II Ladas, Protection Literary Artistic Property, 775-792 (1938). details separate 652, segregates numbered paragraphs.15 listed, alternative, detailed subdivision exists others,16 D.C.S.D.N.Y., 377; Fulda, Assignments Capital Gains Tax, 245, 256 (1949). assignments, protecting thereby increasing marketability 30; D.C., 376-377; 802 136 day Lords, 'annual gains.' Withers Nethersole, (1948) All.E.R. 400. there, here, ten 'the sole world.' Lords gains' outright late Lord Uthwatt's pertinent: 137 achieved appropriately worded irrelevant. represent relates pictures years, paid, temporary another's life. exploited her she dividing asset, divide assets, done assets payable trade, asset attract consideration. Whatever ambit not.' 405. suggesting requires concurrence. silence, Another attention. interestingly enough, 'a sale' 'capital asset' 117. 466. treat accord essential authors purveyors products designed belief society furthered. significance. 'could sell dramatize moving play.' 220 448. 253-54 (1949); passim 141 seem person absolutely another, depend transferee, territory extends, reflect recognizing property,' 142 doubtless mode ought sells potential although native differentiations authors. justification warping immunity knowingly leave untouched sizeable available ells chance just rent price. stand, nontaxable. affirm below. 28, 289, 447 1939, 395-398, 1132, 1133, 504, 397, 1133. below subsidiary sustained. Similarly, assessments three-year limitations five-year applied. 275(a) 539, 275(a, turned assignments fully recognized, 25% inapplicable. passed "Supplement H—Nonresident Alien Individuals Rule.—In 143. Withholding Source Tax-Free Covenant Bonds—* Nonresident Aliens.—All persons, capacity acting, lessees mortgagors fiduciaries, employers, officers employees receipt, custody, disposal, partnership composed aliens, deduct equal thereof: Emphasis 723-724. 147. Information Payments $1,000 More.—All making person, accurate regulations prescribed approval Secretary, 726. Regulation things, exemptions. Also, source, report See, example: "Art. 147-1. necessary determinable, periodical. *" 147-3. required. character, $1,000, reported returns *: "(h) bond ownership certificates), fixe aggregating $2,500 married individual; 147-5. Return residents.—In (individual fiduciary), agents Form 1042 (required 143-8) whall information. (See 144.)" response request advice volume, ways. Some parts. reviewed positive guide practice. indicate thereafter Sections: annum, unit performance, percentage alter royalty. (O.D. 1028, C.B. 5, 83; Appeal J.M. Browning 914, acquiescence VII-1, 5.) advance. (Appeal Bloedel's Jewelry, Inc., 611.) "rentals copyr ghts property) from, copyrights." received. privilege. direct believe correct order reversed." 755. effectively supplements 1935 705. process anything, Individuals. office.—There annuties, Source. aliens.—All thereof, 1700-1701. "Nonresident Aliens Foreign Corporations recommend corporations. proposed percent salaries case) hedging transactions, present, effectually collect believed brokerage business. levy gains). revision corporations productive revenue, places theoretical impractical administration great cases." Sess. 21, floor House, Representative Hill Ways Means, "We 10-percent expect get considerably country, plan, going take send representatives seek induce tax." Cong.Rec. 6005 Senate, Senator King Utah, member Finance charge bill, said, Amendments: bill ages, administratively almost capital-gains business." 8650 Particularly provide, $21,600, applicable, proviso 527-528, 336 ordinarily cent determinative. factor." Affiliated Enterprises, 665, 668. selected reference easier. was, text. acceptance part: varisions '(c) $24,000.—A reads office.— rule.— "(A) Imposition Tax—There carr ing 75, royalties.—Rentals 54. Rent 211(a)(1)(A); U.S.Treas.Reg. "such 259, 260—266 Corpus Juris (1094-1095) thing split partially assigned, place, privileges, comprehended copyright; may, privileges grantee enjoy; grants operate often spoken assignments. (Citing questions.) assign entirety serial, book, contracting parties. cular revoked. 1231, publication. 1231 modified views herein expressed." 134-35 England, exercised tied There, exploitation possible anything rest reversal occur revised reversing, precluded admitting "seems 1946. Molnar 156 924, apportionment world. "Where "bundle rights" therefor, Payment measured expected licensee. years." Standard Oil Clark, 917, 936, 939. 755, Both (1)(A) coterminous. Exclusive works.—Any thereto, complying right: print, reprint, publish, copy, vend work; '(b) translate work languages dialects, nondramatic convert drama; arrange adapt musical complete, execute, finish model design art; deliver authorize delivery lecture, sermon, address, production; '(d) perform publicly drama or, reproduced copies manuscript whatsoever thereof; procure transcription which, part, exhibited, performed, represented, produced, reproduced; exhibit, perform, represent, produce, reproduce whatsoever; composition; performance profit, hereof, arrangement melody notation recorded reproduced: "A man Kauffman common-law play, wrote scenario film, that. Of course, keep each. 'It me this, dramatizing assignee drama, show.' 377. create result, owners Neither holds other.' At 404.

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