Legal Opinion
Thomas Flexible Coupling Co. v. Commissioner
Court of Appeals for the Third Circuit
Decided August 20, 1946No. 9005PublishedCited by 16 opinions
1Opinion of the Court
McLAUGHLIN, Circuit Judge.
Petitioner is a Pennsylvania corporation engaged in the manufacture and sale of flexible couplings. It was organized in 1917. Its president is Millard T. Thomas, who has been in the coupling business since 1914. By January 6, 1920 Bertha E. Thomas, wife of Millard, had secured three patents on flexible couplings. Other than her being named as inventor there is no evidence of any technical knowledge by Mrs. Thomas of flexible couplings. On January 6, 1920 Mr. Thomas owned 325 shares and Mrs. Thomas 25 shares of the 492 shares represented at the stockholders meeting of…
2Cases cited14 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- Helvering v. CliffordSupreme Court of the United States · 1940
- Lucas v. EarlSupreme Court of the United States · 1930
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Helvering v. HorstSupreme Court of the United States · 1940
9 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Gallagher v. SmithCourt of Appeals for the Third Circuit · 1955
- Best Lock Corp. v. CommissionerUnited States Tax Court · 1959
- Poole v. CommissionerUnited States Tax Court · 1966
- Commissioner of Internal Revenue v. Thomas Flexible Coupling CoCourt of Appeals for the Third Circuit · 1952
- United States v. BrittenCourt of Appeals for the Third Circuit · 1947
11 more not listed; retrieve them via the Exa API.