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GRUBER v. UNITED STATES

Civ. Nos. 8055-8060.

158 F.Supp. 510 (1957)

Wm. B. GRUBER and Norma M. Gruber, Plaintiffs, v. UNITED STATES of America, Defendant. Eva R. MAYER, Executrix of the Estate of Edwin E. Mayer, Deceased, and Eva R. Mayer, Plaintiffs, v. UNITED STATES of America, Defendant. Harold J. GRAVES and Beulah F. Graves, Plaintiffs, v. UNITED STATES of America, Defendant. Thomas O. MEYER and Pauline Meyer, Plaintiffs, v. UNITED STATES of America, Defendant. Augusta KELLY, Plaintiff, v. UNITED STATES of America, Defendant. Estate of Raymond F. KELLY, Deceased, Augusta Kelly, Residuary Legatee, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Oregon.

As Amended January 2, 1958.

Attorney(s) appearing for the Case

William H. Kinsey (Mautz, Souther, Spaulding, Denecke and Kinsey), of Portland, Or., for plaintiffs.

Charles K. Rice, Asst. Atty. Gen., James P. Garland and Walter B. Langley, of Washington, D. C., and Clarence E. Luckey, U. S. Atty., Edward J. Georgeff, Asst. U. S. Atty., Portland, Or., for the United States.

GUS J. SOLOMON, District Judge.

These are actions to recover taxes paid on patent royalty income received in 1950, 1951 and 1952, and are based on the theory that the royalties constituted capital gains and not ordinary income. One plaintiff, Gruber, is the inventor of the View-Master, a patented device for viewing stereoscopic slides. Although other patents came to be covered by the agreement under which the royalties were paid, the View-Master patent accounted for...

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