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ASSOCIATED PATENTEES, INC. v. COMMISSIONER

Docket No. 112051.

2 T.C.M. 718 (1943)

Associated Patentees, Inc. v. Commissioner.

United States Tax Court.

Entered August 31, 1943.

Attorney(s) appearing for the Case

Howe P. Cochran, Esq., 705 Colorado Bldg., Washington, D. C., and Margaret F. Luers, Esq., for the petitioner. Jonas M. Smith, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

LEECH, Judge:

This proceeding involves deficiencies in income tax in the amount of $10,350.66, declared value excess-profits tax of $964.78, and personal holding company surtax of $34,603.05, for the calendar year 1940. The petitioner filed its returns for those taxes for the period involved with the collector of internal revenue for the fifth district of New Jersey. The issues are (1) whether royalties received by...

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