HAROLD P. DAHLGREN ET AL., PLAINTIFFS-APPELLEES,
v.
UNITED STATES OF AMERICA, DEFENDANT-APPELLANT
HAROLD P. DAHLGREN ET AL., PLAINTIFFS-APPELLEES,
UNITED STATES OF AMERICA, DEFENDANT-APPELLANT
557 F.2d 456
Court of Appeals for the Fifth Circuit (1977)
Positive Treatment
Cited by 37 cases
Opinion of the Court
PER CURIAM:
It appears that one issue comprehended within the original suit, that is the question whether Dahlgren had “constructively transferred” his interest in the patent long before the purported sale with which this case is now concerned, was decided in favor of the taxpayer by the jury in response to special interrogatories. Petitioner contends that it is appropriate, if this Court remands the case to the trial court to provide that that issue is no longer to be tried and that the new trial shall be limited to the valuation question dealt with in our opinion. We conclude that this is an appropriate request and on remand the issue of possible transfer of the patent in May of 1959 shall be taken as settled in favor of the taxpayer and shall not again be submitted to the jury.
The petition for rehearing is DENIED.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By (19 total)
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Potashnick v. Port City Constr. Co. & United States Fid. & Guar. Co., 609 F.2d 1101 (5th Cir. 1980)
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Phillips v. The Joint Legis. Comm. ON Performance & Expenditure Review OF the State OF Miss., 637 F.2d 1014 (5th Cir. 1981)
-
In re Corrugated Container Antitrust Litigation v. Mead Corp., 614 F.2d 958 (5th Cir. 1980)
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- Dahlgren v. United States, 553 F.2d 434 (5th Cir. 1977)