PERRY

v.

UNITED STATES

Citator

Cited By

• Induct-O-Matic Corp. v. Inductotherm Corp., 747 F.2d 358 (6th Cir. 1984)
  …term but is far enough removed from the merely descriptive not to be vulnerable to possible attack as being merely descriptive rather than suggestive. This Circuit in Solventol Chemical Products v. Langfield, 134 F. 2d 899 (6th Cir.), cert. denied 320 U.S. 743, 64 S.Ct. 44, 88 L.Ed. 441 (1943), clearly held that trademarks at issue must be broken down into their component parts in order to determine their appropriate class in the trademark spectrum. As between “Sonventol” and “Solvite,” the marks at issue…
• Invs. Ins. Agency, Inc. v. Commissioner OF Internal Revenue, 677 F.2d 1328 (9th Cir. 1982)
  …y statute by characterizing the $126,000 amount as § 543 interest. The personal holding company tax was enacted to remedy the evil of the “incorporated pocketbook,” Morris Investment Corp. v. Commissioner, 134 F. 2d 774, 775 (3d Cir.), cert. denied, 320 U.S. 743, 64 S.Ct. 43, 88 L.Ed. 440 (1943), whereby high-bracket taxpayers use the corporate form of organization to hold their income-producing assets for the sole purpose of shielding their personal income from the graduated income tax. See H.R.Rep. No. 70…