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ADAMS v. COMMISSIONER OF INTERNAL REVENUE

No. 6757.

65 F.2d 262 (1933)

ADAMS v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

May 24, 1933.

Attorney(s) appearing for the Case

William E. Walsh, of Miami, Fla., Dean Acheson, of Washington, D. C., and Nathan L. Miller and H. Bartow Farr, both of New York City, for petitioner.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Helen R. Carloss, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Chester A. Gwinn, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before BRYAN, FOSTER, and SIBLEY, Circuit Judges.

FOSTER, Circuit Judge.

In this case petitioner is the patentee of a process and certain apparatus for extracting gasoline and other light oils from crude petroleum by the method known as cracking. He began his experiments about 1909, and in 1913 filed application for patents. Patents were issued in 1919, and petitioner entered into an agreement with the Texas Company relative to his discoveries. The Commissioner of Internal Revenue determined deficiencies of income...

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