Legal Opinion
American Dispenser Co., Inc. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 12, 1968No. 437, Docket 31985PublishedCited by 10 opinions
1Opinion of the Court
HAYS, Circuit Judge:
This is an appeal from a decision of the Tax Court holding certain payments made by the taxpayer not deductible under Section 162(a) of the Internal Revenue Code of 1954, 26 U.S.C. § 162 (a). We affirm.
The taxpayer, American Dispenser Company, is engaged in the business of manufacturing soap dispensers. Two of its principal products are known as “Lathurn” and “Powdurn.” The patents on these two dispensers expired a number of years before 1962, the year for which the tax deficiency is claimed.
In 1962 American discovered that Continental Machine Corporation was manufacturing…
2Cases cited7 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- United States v. Olympic Radio & Television, Inc.Supreme Court of the United States · 1955
- United States v. Victor H. And Elsie Akin, Fred C. And Alice M. Kluver, E.F. And Gladys MunroeCourt of Appeals for the Tenth Circuit · 1957
- Sears Oil Co., Inc., on Review v. Commissioner of Internal Revenue, on ReviewCourt of Appeals for the Second Circuit · 1966
- Clark Thread Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1938
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Anchor Coupling Company, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1970
- United States v. W. J. Wehrli and Helen B. WehrliCourt of Appeals for the Tenth Circuit · 1968
- Martin J. And Margaret M. Zaninovich and Vincent M. And Dorothy F. Zaninovich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Clark Oil and Refining Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1973
- USFreightways Corp. v. CommissionerUnited States Tax Court · 1999
5 more not listed; retrieve them via the Exa API.