Dolenz v. Commissioner
United States Board of Tax Appeals
1. Prior to and at the time of his marriage in 1930 petitioner owned a patent for the manufacture of near-beer. After his marriage he developed a process for the manufacture of beer. In 1934 petitioner licensed a brewery to use the patent and the new process for a specified royalty.
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1. Prior to and at the time of his marriage in 1930 petitioner owned a patent for the manufacture of near-beer. After his marriage he developed a process for the manufacture of beer. In 1934 petitioner licensed a brewery to use the patent and the new process for a specified royalty. Held, that petitioner has not proved that the patent was community property, and all of the income received therefrom during the taxable years is taxable to petitioner as income from separate property. 2. The licensing agreement obligated petitioner, without conflicting with his other activities, to supervise the…
1Opinion of the Court
ANTON DOLENZ, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Dolenz v. Commissioner
Docket No. 93311.
United States Board of Tax Appeals
41 B.T.A. 1091; 1940 BTA LEXIS 1104;
May 8, 1940, Promulgated
1. Prior to and at the time of his marriage in 1930 petitioner owned a patent for the manufacture of near-beer. After his marriage he developed a process for the manufacture of beer. In 1934 petitioner licensed a brewery to use the patent and the new process for a specified royalty. Held, that petitioner has not proved that the patent was community property, and all of the income received…
2Cases cited15 opinions
- Pereira v. PereiraCalifornia Supreme Court · 1909
- Siberell v. SiberellCalifornia Supreme Court · 1932
- Kenney v. KenneyCalifornia Supreme Court · 1934
- Title Insurance Etc. Co. v. IngersollCalifornia Supreme Court · 1908
- Estate of GoldCalifornia Supreme Court · 1915
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