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MROS v. C. I. R.

No. 72-1512.

493 F.2d 813 (1974)

Albert A. MROS and Doris Mros, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

March 22, 1974.

Attorney(s) appearing for the Case

Carolyn R. Just, Washington, D.C. (argued), Lee H. Henkel, Jr., Acting Chief Counsel, I.R.S., Treasury Dept., Washington, D.C., Scott T. Crampton, Asst. Atty. Gen., Dept. of Justice, Washington, D.C., for respondent-appellant.

Robert G. Blanchard, Los Angeles, Cal. (argued), for petitioners-appellees.

Before WRIGHT and TRASK, Circuit Judges, and BYRNE, SR., District Judge.

PER CURIAM :

This appeal from the Tax Court of the United States involves disputed federal income taxes for the year 1966. The legal issue presented by this case is whether a transfer of patent rights by taxpayer1 subject to a field of use restriction was a transfer of "all substantial rights" to a patent within the meaning of Section 1235 of the Internal Revenue Code of 1954, and thus a capital transaction, even though the taxpayer retained...

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