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AMERICAN CHEMICAL PAINT CO. v. COMMISSIONER OF INT. REV.

No. 5075.

66 F.2d 381 (1933)

AMERICAN CHEMICAL PAINT CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

August 11, 1933.

Attorney(s) appearing for the Case

James S. Y. Ivins, of Washington, D. C. (Percy W. Phillips and Kingman Brewster, both of Washington, D. C., of counsel), for petitioner.

Wm. Cutler Thompson, of Washington, D. C., and Sewall Key and John MacC. Hudson, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Arthur Carnduff, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before BUFFINGTON, DAVIS, and THOMPSON, Circuit Judges.

BUFFINGTON, Circuit Judge.

The just determination of this tax case depends on the value of a novel, useful, and inventive disclosure made by Feidt, to whom patent No. 1,119,781 issued therefor. This patent is, by mesne assignments, owned by the American Chemical Paint Company, the taxpayer, and for which it paid all of its common stock of $450,000, and $5,000 of its $7,500 preferred stock. In the taxable year of 1927 the company...

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