LEVIN, District Judge.
These consolidated actions are brought for the refund of alleged overpayments of taxes. There is no controversy as to the amounts. The issues presented are:
I. Whether profits received by the taxpayer in each of the years 1938, 1939, 1940 and 1941 under contracts made in 1936 and 1937 for the disposition of certain patents and patent rights are capital gains or ordinary income.
II. Whether the taxpayer is entitled to a bad debt...
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