FIVE STAR MANUFACTURING COMPANY v. C. I. R.

No. 21041.

355 F.2d 724 (1966)

FIVE STAR MANUFACTURING COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

January 21, 1966.


Attorney(s) appearing for the Case

L. Lamar Beacham, Jackson, Miss., for petitioner, Creekmore & Beacham, Jackson, Miss., of counsel.

John B. Jones, Acting Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, R. P. Hertzog, Acting Chief Counsel, Robert B. Alexander, Jr., Atty., I.R.S., Marco Sennenschein, Meyer Rothwacks, Melva M. Graney, Jonathan S. Cohen, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before JONES and WISDOM, Circuit Judges, and BREWSTER, District Judge.


WARREN L. JONES, Circuit Judge:

The Tax Court determined that Five Star Manufacturing Company was liable for an income tax deficiency for the tax year ending June 30, 1957, in the amount of $18,377.89. The findings and opinion of the Tax Court are reported at 40 T.C. 379. Its decision is before us for review.

In 1949, Andrew L. Freeman of Grand Forks, North Dakota, procured a patent on an automobile heater known as the Freeman...

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