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POOLE v. COMMISSIONER

Docket Nos. 2664-64, 2665-64.

46 T.C. 392 (1966)

MYRON C. POOLE AND MARJORY S. POOLE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT REVOLVEX CORPORATION, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 20, 1966.

Attorney(s) appearing for the Case

Richard E. Deer and Lester M. Ponder, for the petitioner.

George H. Becker, for the respondent.

SIMPSON, Judge.

The issues to be resolved in docket No. 2664-64 are: (1) Whether section 1235(d) of the Internal Revenue Code of 19541 applied to an indirect transfer of a patent made by a holder to a related person in 1956; (2) whether such an indirect transfer occurred in this case; and (3) whether a patent holder may obtain capital gains treatment for payments described in section 1235(a) if a transfer of a patent is made to...

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