LYNNE GREGG, PETITIONER,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JON GREGG, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
LYNNE GREGG, PETITIONER,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. JON GREGG, PETITIONER V. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT
203 F.2d 954
United States Court of Appeals for the Third Circuit (1953)
Positive Treatment
Cited by 4 cases
Opinion of the Court
PER CURIAM.
These appeals from decisions of the Tax Court raise the question whether an agreement between the taxpayers and a manufacturing company constituted a license to use a patent or a sale thereof. The Tax Court, upon examination of the agreement, concluded that the transaction was a license. We agree and for the reasons stated in that court’s opinion in 18 T.C. 291.
The decisions will be affirmed.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Rollman v. Commissioner OF Internal Revenue, 244 F.2d 634 (4th Cir. 1957)
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Merck & Co., Inc. v. Smith, 261 F.2d 162 (3d Cir. 1958)
-
Bell Intercontinental Corp. v. The United States, 381 F.2d 1004 (Ct. Cl. 1967)
Previewing 3 of 4 citing cases — full citator treatment, depth of discussion, and citing context are member features.
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