(1974)
Fox Park Corporation v. Commissioner
This is a tax dispute case involving the US investors who acquired the 1974 movie ‘By the Blood of Others’ [aka. ‘Par le sang des autres’]. The case from the tax court lists the actual financial information pertaining to the movie — including the budget, the sale price of the movie and revenue that the film earned. Below is a brief breakdown of the expenses related to ‘By the Blood of Others’:
The film had been produced in France at a cost of approximately $1.2 million.
The film had been distributed in Europe, generating gross box office receipts of some $3 million.
United States distribution rights were sold for $688,500. United States marketing costs were $3,650.09. US box office receipts were $3,966.50. The distributor’s share of the gross was only $936.51
Read the full court report below for further information.