Gregg v. Commissioner

Third Circuit

Gregg v. Commissioner

203 F.2d 954

CourtCourt of Appeals for the Third Circuit

DecidedApril 17, 1953

DocketNos. 10873, 10874

StatusPublished

This text of 203 F.2d 954 (Gregg v. Commissioner) is published on Counsel Stack Legal Research, covering Court of Appeals for the Third Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

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

Pincite

Opinion

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.

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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.

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Bluebook (online)

203 F.2d 954, Counsel Stack Legal Research, https://law.counselstack.com/opinion/gregg-v-commissioner-ca3-1953.