Legal Opinion
Theodore E. Moberg and Pauline Moberg v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided November 8, 1962No. 17641_1PublishedCited by 19 opinions
1Opinion of the Court
MERRILL, Circuit Judge.
Theodore and Vern Moberg were co-owners of a master franchise for the states of Washington and Oregon for the use of a patented freezing machine known as the “Dairy Queen” freezer. They have under varying types of contracts granted subfranchises for certain portions of their territory. The question here presented is whether the sums received by them under these subfran-chises are taxable as capital gain from sales of property or as ordinary income from licenses. The Tax Court has ruled that these subfranchises constituted licenses and that the sums received constituted…
2Cases cited7 opinions
- Allen, Collector of Internal Revenue v. WernerCourt of Appeals for the Fifth Circuit · 1951
- Richard R. Lawrence and Wife, Dorothy Lawrence v. United StatesCourt of Appeals for the Fifth Circuit · 1957
- Estate of G. R. Gowdey, Deceased, and Verna E. Gowdey, and Surviving Spouse v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1962
- Vern H. Moberg and Reta N. Moberg v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
- Joe L. Schmitt, Jr., and Helen N. Schmitt v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
2 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Bell Intercontinental Corporation v. The United StatesUnited States Court of Claims · 1967
- United States v. WernentinCourt of Appeals for the Eighth Circuit · 1965
- Consolidated Foods Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1978
- Jefferson-Pilot Corp. v. CommissionerUnited States Tax Court · 1992
- First Northwest Industries, Inc. v. CommissionerUnited States Tax Court · 1978
14 more not listed; retrieve them via the Exa API.