Legal Opinion
Kavanagh v. United States
District Court, D. Nebraska
Decided October 4, 1960No. Civ. 21-55PublishedCited by 5 opinions
1Opinion of the Court
ROBINSON, Chief Judge.
This is an action to recover an alleged overpayment of taxes paid by the plaintiffs for the taxable years 1952 and 1953, with statutory interest thereon from the dates of payment.
The facts are established by stipulation as follows:
On January 15, 1931, one Jake Stivers applied for a patent on a knife sharpening device. Shortly thereafter he assigned all of his rights to the patent, when and if issued, to the Equity Finance and Investment Corporation and received therefor the promise of Equity to pay him $50 per week for the life of the patent. Prior to November 14, 1933,…
2Cases cited5 opinions
- Commissioner of Internal Revenue v. SansomeCourt of Appeals for the Second Circuit · 1932
- Commissioner v. MunterSupreme Court of the United States · 1947
- Commissioner v. PhippsSupreme Court of the United States · 1949
- United States v. Abraham SniderCourt of Appeals for the First Circuit · 1955
- Snider v. United StatesDistrict Court, D. Massachusetts · 1954
3Cited by5 opinions
- Frelbro Corp. v. CommissionerUnited States Tax Court · 1961
- United States v. Charles KavanaghCourt of Appeals for the Eighth Circuit · 1962
- John E. McCullough and Esther D. McCullough v. The United StatesUnited States Court of Claims · 1965
- Dunning v. United StatesDistrict Court, W.D. Missouri · 1964
- Frelbro Corp. v. CommissionerUnited States Tax Court · 1961