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SLATER v. C. I. R.

No. 8093.

356 F.2d 668 (1966)

Birt E. SLATER and Eleanor Slater, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Tenth Circuit.

January 31, 1966.

Attorney(s) appearing for the Case

Dale E. Anderson, Salt Lake City, Utah (Sanford M. Stoddard and Fabian & Clendenin, Salt Lake City, Utah, with him on brief), for petitioners.

Robert A. Bernstein, Washington, D. C. (Richard M. Roberts, Meyer Rothwacks and I. Henry Kutz, Washington, D. C., with him on brief), for respondent.

Before MURRAH, Chief Judge, and BREITENSTEIN and SETH, Circuit Judges.

MURRAH, Chief Judge.

By this appeal we are asked to review a decision of the Tax Court to the effect that patent royalties received by the taxpayer for 1954-55-56 were ordinary income, not capital gains as contended by the taxpayers.

The question is presented on agreed facts. The husband taxpayer1 and two others organized Good, Inc., for the purpose of acquiring from a patentee the exclusive right to manufacture, use and sell his...

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