Eickmeyer v. United States

OPINION

NETTESHEIM, Judge.

This case is before the court on cross-motions for summary judgment as supplemented by briefs filed pursuant to Eick-meyer v. United States, 10 Cl. Ct. 179 (1986) (order granting in part motion for summary judgment).

Plaintiffs sued to recover income taxes paid for the years 1974-1978 on patent royalty revenues flowing from ten agreements. After argument on the first round of summary judgment motions, the complaint was dismissed with respect to three agreements on the basis of collateral estop-pel and with respect to another two after plaintiffs conceded that they were…