Gilson v. Commissioner
United States Tax Court
P, a professional inventor of industrial designs, entered into 82 separate design contracts with 53 different clients during the years 1977 through 1974. P created unique patentable designs for his clients and was paid flat fees for those designs.
Read the full summary
P, a professional inventor of industrial designs, entered into 82 separate design contracts with 53 different clients during the years 1977 through 1974. P created unique patentable designs for his clients and was paid flat fees for those designs. Held, P's design contracts transferred to his clients all substantial rights to patents within the meaning of sec. 1235(a), I.R.C. 1954. Held further, since P was an independent contractor, not an employee, the "hired to invent" rule does not apply. Downs v. Commissioner,49 T.C. 533 (1968), and Blum v. Commissioner,11 T.C. 101 (1948), affd. 183 F.…
1Opinion of the Court
CHANNING W. GILSON AND MARIE K. GILSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gilson v. Commissioner
Docket No. 3801-78.
United States Tax Court
T.C. Memo 1984-447; 1984 Tax Ct. Memo LEXIS 228; 48 T.C.M. (CCH) 922; T.C.M. (RIA) 84447;
August 21, 1984.
P, a professional inventor of industrial designs, entered into 82 separate design contracts with 53 different clients during the years 1977 through 1974. P created unique patentable designs for his clients and was paid flat fees for those designs.
Held, P's design contracts transferred to his clients all substantial rights to…
2Cases cited39 opinions
- Myers v. Comm'rUnited States Tax Court · 1946
- Standard Parts Co. v. PeckSupreme Court of the United States · 1924
- Dreymann v. Comm'rUnited States Tax Court · 1948
- Koons v. CommissionerUnited States Tax Court · 1961
- Kronner v. United StatesUnited States Court of Claims · 1953
34 more not listed; retrieve them via the Exa API.