GOWEN v. COMMISSIONER OF INTERNAL REVENUE

No. 6247.

65 F.2d 923 (1933)

GOWEN v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

June 29, 1933.


Attorney(s) appearing for the Case

I. W. Sharp, of Cleveland, Ohio (Frank X. Cull and Bulkley, Hauxhurst, Inglis & Sharp, all of Cleveland, Ohio, on the brief), for petitioner.

Helen R. Carloss, of Washington, D. C. (G. A. Youngquist, A. H. Conner, C. M. Charest, and T. M. Mather, all of Washington, D. C., on the brief), for respondent.

Before MOORMAN, HICKENLOOPER, and SIMONS, Circuit Judges.


HICKENLOOPER, Circuit Judge.

During the year 1911 petitioner became interested in a patented gas refrigeration machine for domestic use. He caused the Iceless Refrigerator Company and the Iceless Refrigeration Company to be incorporated. The former owned the patents, and the latter manufactured the machines. In 1912 both companies were combined under the name of the Iceless Refrigeration Company, and in 1915 the Iceless Machine Company was incorporated to take over...

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