Adams v. Commissioner
United States Board of Tax Appeals
1. The disclosures in a patent application are addressed to those skilled in the art to which the inventions therein disclosed pertain, and therefore the valuation of such an application must be made in the light of the value which would be considered as attaching thereto by those skilled in that particular art. 2. A collateral attack may not be made in a proceeding before this Board upon the validity of a patent and, therefore, in the absence of controlling judicial…
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1. The disclosures in a patent application are addressed to those skilled in the art to which the inventions therein disclosed pertain, and therefore the valuation of such an application must be made in the light of the value which would be considered as attaching thereto by those skilled in that particular art. 2. A collateral attack may not be made in a proceeding before this Board upon the validity of a patent and, therefore, in the absence of controlling judicial determinations to the contrary, we must accept the patents as validly issued on the basis of the patent applications and that…
1Opinion of the Court
JOSEPH H. ADAMS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Adams v. Commissioner
Docket No. 32894.
United States Board of Tax Appeals
23 B.T.A. 71; 1931 BTA LEXIS 1928;
May 7, 1931, Promulgated
1. The disclosures in a patent application are addressed to those skilled in the art to which the inventions therein disclosed pertain, and therefore the valuation of such an application must be made in the light of the value which would be considered as attaching thereto by those skilled in that particular art.
2. A collateral attack may not be made in a proceeding before this Board upon…
2Cases cited8 opinions
- Southern Pacific Railroad v. United StatesSupreme Court of the United States · 1897
- Eibel Process Co. v. Minnesota & Ontario Paper Co.Supreme Court of the United States · 1923
- Standard Oil Co. (Indiana) v. United StatesSupreme Court of the United States · 1931
- Lawther v. HamiltonSupreme Court of the United States · 1888
- Hershey Mfg. Co. v. CommissionerUnited States Board of Tax Appeals · 1928
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