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  • Lynne Gregg v. Commissioner of Internal Revenue, Jon Gregg v. Commissioner of Internal Revenue, 203 F.2d 954, 3rd Cir. (1953)

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    The document is a court case from the United States Court of Appeals for the Third Circuit from April 17, 1953 regarding whether an agreement between taxpayers Lynne and Jon Gregg and a manufacturing company constituted a license to use a patent or a sale of the patent. The Tax Court had previously examined the agreement and concluded it was a license. The Third Circuit agrees with the Tax Court's conclusion for the reasons stated in the Tax Court's opinion. The decisions of the Tax Court will be affirmed.

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    Filed: 1953-04-17 Precedential Status: Precedential Citations: 203 F.2d 954 Docket: 10874

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    The document is a court case from the United States Court of Appeals for the Third Circuit from April 17, 1953 regarding whether an agreement between taxpayers Lynne and Jon Gregg and a manufacturing company constituted a license to use a patent or a sale of the patent. The Tax Court had previously examined the agreement and concluded it was a license. The Third Circuit agrees with the Tax Court's conclusion for the reasons stated in the Tax Court's opinion. The decisions of the Tax Court will be affirmed.

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    Public Domain
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    33 views1 page

    Lynne Gregg v. Commissioner of Internal Revenue, Jon Gregg v. Commissioner of Internal Revenue, 203 F.2d 954, 3rd Cir. (1953)

    Uploaded by

    Scribd Government Docs
    The document is a court case from the United States Court of Appeals for the Third Circuit from April 17, 1953 regarding whether an agreement between taxpayers Lynne and Jon Gregg and a manufacturing company constituted a license to use a patent or a sale of the patent. The Tax Court had previously examined the agreement and concluded it was a license. The Third Circuit agrees with the Tax Court's conclusion for the reasons stated in the Tax Court's opinion. The decisions of the Tax Court will be affirmed.

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    of 1

    203 F.

    2d 954

    Lynne GREGG, Petitioner,


    v.
    COMMISSIONER OF INTERNAL REVENUE, Respondent.
    Jon GREGG, Petitioner
    v.
    COMMISSIONER OF INTERNAL REVENUE, Respondent.
    No. 10873.
    No. 10874.

    United States Court of Appeals Third Circuit.


    Argued April 6, 1953.
    Decided April 17, 1953.

    On Petition to Review Decision of the Tax Court of the United States.


    Thomas Erskine, Philadelphia, Pa. (James F. McMullan, Clark, Ladner,
    Fortenbaugh & Young, Philadelphia, Pa., on the brief), for appellants.
    Melva M. Graney, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen.,
    Ellis N. Slack, Sp. Asst. to the Atty. Gen., on the brief), for respondent.
    Before GOODRICH, McLAUGHLIN and HASTIE, Circuit Judges.
    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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