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WISEMAN v. HALLIBURTON OIL WELL CEMENTING COMPANY

No. 6563.

301 F.2d 654 (1962)

Earl R. WISEMAN, District Director of U. S. Treasury Department, Internal Revenue Service, Appellant, v. HALLIBURTON OIL WELL CEMENTING COMPANY, a corporation, Appellee.

United States Court of Appeals Tenth Circuit.

April 5, 1962.

Attorney(s) appearing for the Case

John B. Jones, Jr., Atty., Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and John J. Pajak, Attys., Dept. of Justice, Washington, D. C., and Paul W. Cress, U. S. Atty., Oklahoma City, Okl., and Leonard L. Ralston, Asst. U. S. Atty., Oklahoma City, Okl., on the brief), for appellant.

Duke Duvall, Oklahoma City, Okl. (Robert O. Brown and Robert E. Rice, Duncan, Okl., on the brief), for appellee.

Before MURRAH, Chief Judge, and PICKETT, LEWIS, BREITENSTEIN and HILL, Circuit Judges.

PICKETT, Circuit Judge.

After payment of a deficiency assessment for 1955 income taxes, Halliburton Oil Well Cementing Company brought this action for a refund. The question presented is whether payments received under a contract pursuant to which Halliburton agreed to the termination of an exclusive license to use and to grant sublicenses for the use of a patented process in exchange for a non-exclusive license and one-third of the royalties received from third party...

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