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UNITED STATES v. ZACKS

No. 44.

375 U.S. 59 (1963)

UNITED STATES v. ZACKS ET UX.

Supreme Court of United States.

Decided November 12, 1963.

Attorney(s) appearing for the Case

J. Mitchell Reese, Jr. argued the cause for the United States. With him on the briefs were Solicitor General Cox, Assistant Attorney General Oberdorfer, I. Henry Kutz and Mildred L. Seidman.

Scott P. Crampton argued the cause for respondents. With him on the brief were Stanley Worth and Robert F. Conrad.

MR. JUSTICE HARLAN delivered the opinion of the Court.

The question in this case is whether § 117 (q) of the Internal Revenue Code of 1939, a 1956 amendment to the Code which effected retroactive changes in the tax treatment of transfers of patent rights, gives rise to a claim for refund barred by the statute of limitations generally applicable to tax refund claims.

In 1952, Mrs. Zacks received royalties of about...

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