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REDLER CONVEYOR COMPANY v. C.I.R.

No. 5886.

303 F.2d 567 (1962)

REDLER CONVEYOR COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals First Circuit.

June 7, 1962.

Attorney(s) appearing for the Case

Robert J. Richards, Jr., with whom John T. Powell and Hale and Dorr, Boston, Mass., were on brief, for petitioner.

Michael I. Smith, Attorney, Department of Justice, Washington, D. C., with whom John B. Jones, Jr., Acting Asst. Atty. Gen., and Lee A. Jackson and Harold C. Wilkenfeld, Attorneys, Department of Justice, Washington, D. C., were on brief, for respondent.

Before WOODBURY, Chief Judge, and HARTIGAN and ALDRICH, Circuit Judges.

WOODBURY, Chief Judge.

This is a petition to review a decision of the Tax Court of the United States holding that certain sums received by the taxpayer-petitioner during its tax years 1939, 1940, 1945 and 1946 were payments of royalties and therefore constituted personal holding company income under the applicable statutes. Section 403(a) of the Revenue Act of 1938, 52 Stat. 558; Section 502(a) of the Internal Revenue Code of 1939, 26 U.S.C. § 502(a) quoted in...

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