ROOKWOOD POTTERY CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 5375.

45 F.2d 43 (1930)

ROOKWOOD POTTERY CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

November 12, 1930.


Attorney(s) appearing for the Case

Robert Taft, of Cincinnati, Ohio (Taft, Stettinius & Hollister, of Cincinnati, Ohio, on the brief), for petitioner.

J. G. Remey, of Washington, D. C. (G. A. Youngquist, Asst. Atty. Gen., and Sewall Key, C. M. Charest, and Robt. L. Williams, all of Washington, D. C., on the brief), for respondent.

Before DENISON, HICKS, and HICKENLOOPER, Circuit Judges.


DENISON, Circuit Judge.

For several years prior to 1890, the Rookwood Pottery, at Cincinnati, had been developing the production of highly artistic pottery and, from a stage which at first was experimental and of the laboratory character, had progressed toward a commercial enterprise. In 1890, it was fairly established, and had become enough of a commercial success to be self-supporting. The enterprise, then a private association or partnership, had acquired patents...

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