Williams v. United States

MADDEN, Judge.

This suit is to recover $68,977.66, which is a part of the income tax paid by the plaintiff in 1943. The income in question was received by the plaintiff in 1942, and the tax was paid in 1943 pursuant to Section 6(e) of the Current Tax Payment Act of 1943. The source of the income was a patent, United States Patent No. .2,090,656, for a short stroke piston device or vibrator which should serve as the operating mechanism of automatic firearms.

The plaintiff began to work on the invention which resulted in the patent in about the year 1925, and continued work on it until February…