Glenshaw Glass Co. v. Commissioner

OPINION.

Ajrtjndell, Judge:

Immediately prior to October 1934, petitioner was manufacturing glass containers by means of a Shawkee feeder. That feeder had been developed by petitioner and others in the glass industry in an effort to be relieved from the domination of Hartford-Empire patents and the payment of royalties under these patents. Petitioner was in the process of replacing all of its royalty-paying equipment with royalty-free Shawkee feeders. In October 1934, Hartford-Empire was successful in obtaining an injunction against petitioner in the Federal court, prohibiting its use of its…