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BLAKE v. C. I. R.

Nos. 77-1635, 77-1636.

615 F.2d 731 (1980)

David R. BLAKE and Betty H. Blake, Plaintiffs-Appellees and Cross-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Defendant-Appellant and Cross-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided February 25, 1980.

Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Helen A. Buckley, Tax Div., U. S. Dept. of Justice, Washington, D. C., Gilbert E. Andrews, Stuart E. Seigel, Chief Counsel Internal Revenue Service, Richard Perkins, Richard Farber, Washington, D. C., for defendant-appellant and cross-appellee.

David R. Blake, Betty H. Blake, pro se.

Before MERRITT and BROWN, Circuit Judges, and PECK, Senior Circuit Judge.

BAILEY BROWN, Circuit Judge.

The principal issue raised by this appeal is whether the royalties paid by a licensee to the taxpayer-appellee as holder of a patent were long term capital gain to taxpayer under § 1235 of the Internal Revenue Code of 1954 or were ordinary income. The Commissioner of Internal Revenue found that such royalties were ordinary income and determined an income tax deficiency; on a petition to redetermine the deficiency, the Tax Court held...

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