No. 73-1187.

485 F.2d 283 (1973)

GEORATOR CORPORATION, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Fourth Circuit.

Decided October 2, 1973.

Attorney(s) appearing for the Case

Ann Belanger, Atty., Tax Div., U. S. Dept. of Justice (Scott P. Crampton, Asst. U. S. Atty. Gen., Meyer Rothwacks and Ernest J. Brown, Attys., Tax Div., U. S. Dept. of Justice, and Brian P. Gettings, U. S. Atty., on brief), for appellant.

Mark P. Friedlander, Arlington, Va. (Harry P. Friedlander, Friedlander, Friedlander & Brooks, Arlington, Va., on brief), for appellee.

Before WINTER, BUTZNER and FIELD, Circuit Judges.

FIELD, Circuit Judge:

This case presents the question whether for federal income tax purposes fees incurred while resisting a petition to cancel registration of a trademark may be deducted annually as an ordinary business expense or must be treated as a capital expenditure.

In 1964 Wincharger Corporation, a subsidiary of Zenith Corporation, filed a petition in the Patent Office to cancel Georator Corporation's (Georator) registration of the trademark "NOBRUSH...

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