J. C. BLAIR CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 4039.

34 F.2d 861 (1929)

J. C. BLAIR CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

September 10, 1929.


Attorney(s) appearing for the Case

W. W. Spalding and Robert A. Littleton, both of Washington, D. C. (Mason, Spalding & McAtee, of Washington, D. C., of counsel), for appellant.

Mabel Walker Willebrandt, Asst. Atty. Gen., and Randolph C. Shaw and Morton P. Fisher, Sp. Asst. Attys. Gen. (C. M. Charest, Gen. Counsel, and P. S. Crewe, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellee.

Before BUFFINGTON, Circuit Judge, and THOMPSON and SCHOONMAKER, District Judges.


BUFFINGTON, Circuit Judge.

This case grows out of a stationery and pad manufacturing business carried on at Huntingdon, Pa., originally by J. C. Blair from 1867 to 1881, and thereafter by the corporation taxpayer, J. C. Blair Company. J. C. Blair was the originator of the tablet industry and the use of illuminated covers therefor which made them attractive to school children. A great number of such designs accumulated from time to time and constituted the design part...

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