Legal Opinion
J. Strickland & Company v. United States
Court of Appeals for the Sixth Circuit
Decided November 29, 1965No. 16225PublishedCited by 9 opinions
1Opinion of the Court
WEICK, Chief Judge.
The Government has appealed from a judgment rendered against it by the District Court in the amount of $106,711.30, in an action to recover refund of income taxes alleged to have been erroneously assessed and collected for the tax years of 1956 through 1959.
The sole issue was whether an agreement entered into between taxpayer, J. Strickland & Company, and Newbro Manufacturing Company on October 1, 1955, constituted a contract of sale or a license of certain trademarks. In the case of the former, payments made thereunder would be treated for income tax purposes as purchase…
2Cases cited3 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Walburga Oesterreich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- D. M. Haggard and Nila Haggard v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
3Cited by9 opinions
- Karl R. Martin and Kathleen Martin v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1967
- Reid v. CommissionerUnited States Tax Court · 1968
- Kloppenberg & Co. v. CommissionerUnited States Tax Court · 1986
- Nassau Suffolk Lumber & Supply Corp. v. CommissionerUnited States Tax Court · 1969
- J. C. Cornillie Co. v. United StatesDistrict Court, E.D. Michigan · 1968
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