Legal Opinion
Weller v. Brownell
District Court, E.D. Pennsylvania
Decided March 31, 1965No. Civ. 8120, 8187PublishedCited by 6 opinions
1Opinion of the Court
NEALON, District Judge.
OPINION
In this non-jury action, 1 plaintiffs, Carl E. Weller and Emily I. Weller, his wife, sue to recover for allegedly overpaying their tax liability for the years 1955, 1956 and 1957. Plaintiffs contend the defendant, Richard P. Brownell, former District Director of Internal Revenue for the Scranton, Pennsylvania, District, erred when (a) he treated royalties from the sale of patent reissue rights as ordinary income instead of capital gains, (b) he did not allow capital gains treatment for the transfer of patent rights to a partnership of which plaintiffs were…
2Cases cited14 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Blair v. CommissionerSupreme Court of the United States · 1937
- Harrison v. SchaffnerSupreme Court of the United States · 1941
- Jones v. CommissionerUnited States Tax Court · 1956
9 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Max A. Burde and Berthe C. Burde v. Commissioner of Internal Revenue, Bernard Weiss and Peggy S. Weiss v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1965
- Anne L. And Tobin Armstrong v. R. L. Phinney, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Harrison v. Bornn, Bornn & HandyDistrict Court, Virgin Islands · 2001
- Heggestad v. CommissionerUnited States Tax Court · 1988
- Heggestad v. CommissionerUnited States Tax Court · 1988
1 more not listed; retrieve them via the Exa API.