Glen Miller’s widow (P) entered into a contract with Universal for the production of a film called the Glen Miller Story. In 1954, she got $409,336.34 as her share of the income derived from the venture. P had granted Universal the right to produce, release, distribute, and exhibit one or more photoplays based on the life of her late husband. P contends that these monies should be considered gain from the sale or exchange of a capital asset held for more than 6 months.

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