JAMESON, District Judge.
Plaintiff seeks a refund of personal income taxes for the years 1951, 1952, and 1953, on the ground that income received by plaintiff as royalties from certain inventions and patents, taxed as ordinary income, constituted proceeds from the sale of capital assets and should be treated as long-term capital gains.
Plaintiff is the widow of Paul Flanders, who died on September 21, 1944. During his lifetime Flanders was associated with...
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