Gregg v. Commissioner

U.S. Court of Appeals for the Third Circuit April 17, 1953

Gregg v. Commissioner, 203 F.2d 954 (3d Cir. 1953)

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.

Reference

Full Case Name: Lynne GREGG v. COMMISSIONER OF INTERNAL REVENUE, Jon GREGG v. COMMISSIONER OF INTERNAL REVENUE
Status: Published