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MYERS v. UNITED STATES

No. 77-3600.

613 F.2d 230 (1980)

June L. MYERS, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

February 11, 1980.

Attorney(s) appearing for the Case

Charles S. Grobe, Grobe & Bazaar, Los Angeles, Cal., for plaintiff-appellant.

Karl P. Fryzel, Washington, D. C., argued, Jonathan S. Cohen, Washington, D. C., on brief, for defendant-appellee.

Before KENNEDY and HUG, Circuit Judges, and CORDOVA, District Judge.

CORDOVA, District Judge:

This is an appeal from a judgment denying June L. Myers' (taxpayer) claim for a refund of taxes. The refund claim relates to her royalty proceeds from the transfer of her interest in a patent application and whether such proceeds should be taxed as ordinary income or capital gain. The District Court found that a patent application, for which a "notice of allowance" has been received prior to transfer, had "sufficiently matured" so as to be...

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