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BRODERICK v. NEALE

No. 4516.

201 F.2d 621 (1953)

BRODERICK, Collector of Internal Revenue, v. NEALE.

United States Court of Appeals Tenth Circuit.

January 2, 1953.

Attorney(s) appearing for the Case

Louise Foster, Sp. Asst. to the Atty. Gen. (Charles S. Lyon, Acting Asst. Atty. Gen., Ellis N. Slack and Melva M. Graney, Sp. Assts. to the Atty. Gen., Eugene W. Davis, U. S. Atty., Topeka, Kan., and V. J. Bowersock, Asst. U. S. Atty., Columbus, Kan., were with her on the brief), for appellant.

Willard N. Van Slyck, Jr., Topeka, Kan. (Clayton E. Kline and Doran, Kline, Cosgrove, Jeffrey & Russell, Topeka, Kan., were with him on the brief), for appellee.

Before PHILLIPS, Chief Judge, and MURRAH and PICKETT, Circuit Judges.

PHILLIPS, Chief Judge.

Dory J. Neale1 brought this action on claims for refund of income taxes for the years 1945, 1946, and 1947. From that part of the judgment awarding a refund of taxes for the year 1945, Broderick, Collector, has appealed.

The question presented is whether a contract relating to patent rights executed August 6, 1945, and effective September 1, 1944, was a license and the income derived thereunder royalties...

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