Legal Opinion
Kaltenbach v. United States
United States Court of Claims
Decided January 7, 1929No. D-584PublishedCited by 8 opinions
1Opinion of the CourtSiNNOtt, Judge
This is a tax case and relates to the year 1921. It is the companion case of Charles E. Kaltenbach v. United States, No. D-583, relating to the year 1919. Both cases involve the same contract, set forth in Finding IV. In case No. D-583, decided by this court on this date, against the contention of *587plaintiff it was held that said contract was a license for the use of plaintiff’s process and not a sale.
In the present case, No. D-584, in the event that the court does not sustain plaintiff’s contention with respect to the sale of his process, plaintiff presents an alternative claim for the refund…
2Cases cited1 opinion
- United States v. FlannerySupreme Court of the United States · 1925
3Cited by8 opinions
- International Curtis Marine Turbine Co. v. United StatesUnited States Court of Claims · 1932
- Reid v. CommissionerUnited States Tax Court · 1968
- Teller v. TellerHawaii Supreme Court · 2002
- Liquid Paper Corp. v. United StatesUnited States Court of Claims · 1983
- Warner-Patterson Co. v. United StatesUnited States Court of Claims · 1929
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