1. Home
  2. Browse Decisions
  3. F.2d
  4. 297 F.2d
  5. 297 F.2d 466 (1961)
 

KIRBY v. UNITED STATES

No. 19077.

297 F.2d 466 (1961)

John H. KIRBY, II, and Haysel Kirby, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

December 13, 1961.

Attorney(s) appearing for the Case

Dougal C. Pope, Cooper K. Ragan, Houston, Tex., for appellants.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., William B. Butler, U. S. Atty., John H. Baumgarten, Asst. U. S. Atty., Houston, Tex., Edward L. Rogers, Benjamin M. Parker, Attys., Dept. of Justice, Washington, D. C., Woodrow B. Seals, U. S. Atty., Houston, Tex., Harry Baum, Atty., Dept. of Justice, Washington, D. C., for appellee.

Before TUTTLE, Chief Judge, and HUTCHESON and JONES, Circuit Judges.

TUTTLE, Chief Judge.

This is another of the cases in which the owner of a patent who transfers something less than all the rights owned under the patent seeks to treat the income he receives from the licensee as capital gains under the provisions of Section 1235 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 1235 and Section 117 (q) of the Internal Revenue Code of 1939, as amended, 26 U.S.C.A. § 117(q).1

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases