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ROBINSON KNIFE MFG. CO., INC. v. C.I.R.

Docket No. 09-1496-ag.

600 F.3d 121 (2010)

ROBINSON KNIFE MANUFACTURING COMPANY, INC. and Subsidiary, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided: March 19, 2010.

Attorney(s) appearing for the Case

Robert J. Lane, Jr., Hodgson Russ LLP, Buffalo, N.Y., for Petitioner-Appellant.

John A. Dudeck, Jr. (Richard Farber, on the brief) for John A. DiCicco, Acting Assistant Attorney General, Tax Division, U.S. Department of Justice, Washington, D.C., for Respondent-Appellee.

Before CALABRESI, CABRANES, and PARKER, Circuit Judges.

CALABRESI, Circuit Judge:

Petitioner-Appellant Robinson Knife Manufacturing Company ("Robinson") sells kitchen tools labeled with trademarks licensed from third parties to whom Robinson pays royalties. In Robinson's income tax returns for its taxable years ending March 1, 2003, and February 28, 2004, Robinson deducted these royalty payments as ordinary and necessary business expenses under 26 U.S.C. § 162. The Commissioner disagreed and issued a notice of deficiency...

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