Legal Opinion
Wernentin v. United States
District Court, S.D. Iowa
Decided April 30, 1963No. Civ. No. 1-528PublishedCited by 4 opinions
1Opinion of the Court
VAN PELT, District Judge.
This is a suit to recover federal income taxes alleged to have been erroneously paid and collected for the calendar years 1951, 1952 and 1953. Plaintiffs are members of a partnership known as Wernentin and Jester.
The central issue presented is the same as was involved in a series of cases to be discussed herein, namely, whether payments made to the taxpayers pursuant to an agreement whereby they granted to another rights to the use of a patented machine and a trade name in described territories constituted ordinary income resulting from licenses or capital gain…
2Cases cited10 opinions
- Arthur M. And Ruth F. Young v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
- 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
- Theodore E. Moberg and Pauline Moberg v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
5 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- United States v. WernentinCourt of Appeals for the Eighth Circuit · 1965
- Vern H. Moberg and Reta N. Moberg v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- United States v. Fred C. Wernentin, Esther Wernentin, Robert J. Jester and Bobbette Jester, Fred C. Wernentin, Esther Wernentin, Robert L. Jester and Bobbette Jester v. United StatesCourt of Appeals for the Eighth Circuit · 1965
- Vern H. Moberg and Reta N. Moberg v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966