Legal Opinion

Hopkins v. United States

United States Court of Claims

Decided March 7, 1949No. 47360PublishedCited by 6 opinions

1Opinion of the Court

- TrprpT •c'oyw t a J

During the year 1932 plaintiff received a total of $131,839.77 from the Lambert Pharmacal Company pursuant to an agreement made with plaintiff’s great-grandfather, Dr. J. J. Lawrence, in 1881 (finding 2), as modified by an agreement in January 100c /n j- tt c .i. 1885 (finding 5). Under the terms of these , ' r r • , , written documents, Lawrence furnished, ,,, . , r j or licensed the right to manufacture and ,, . . ,. . , , , , sell, a certain medicinal formula known T . . . . .. , as Listerine, m consideration of the payment to him, of a “royalty,” first, of $20 , I ,…

2Cases cited9 opinions

  1. Burnet v. HarmelSupreme Court of the United States · 1932
  2. Burnet v. LoganSupreme Court of the United States · 1931
  3. Irwin v. GavitSupreme Court of the United States · 1925
  4. Real Estate - Land Title & Trust Co. v. United StatesSupreme Court of the United States · 1940
  5. Peters v. CommissionerUnited States Tax Court · 1945

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3Cited by6 opinions

  1. Hopkins v. CommissionerUnited States Tax Court · 1950
  2. James H. Pickren and Lucie B. Pickren v. United StatesCourt of Appeals for the Fifth Circuit · 1967
  3. Mayer v. United StatesUnited States Court of Claims · 1953
  4. Mayer v. United StatesUnited States Court of Claims · 1953
  5. Hopkins v. CommissionerUnited States Tax Court · 1950

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