Legal Opinion

Warner Bros. Co. v. United States

Court of Appeals for the Second Circuit

Decided July 29, 1954No. 23029_1PublishedCited by 1 opinion

1Opinion of the Court

CHASE, Chief Judge.

The appellant is a Connecticut corporation which manufactures corsets and has its principal place of business in that state. In 1925 it licensed a German partnership to use its trade-marks, trade names and patterns in manufacturing corsets in Germany under an agreement which provided for the payment to it of stated royalties.

On December 11, 1941, the successor of the first licensed German manufacturer owed the appellant several hundred thousand reichmárks which had accumulated to the credit of the appellant since January 1, 1933. Since then the licensee had been able,…

2Cases cited5 opinions

  1. Hort v. CommissionerSupreme Court of the United States · 1941
  2. Warren Service Corp. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1940
  3. Voliva v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1929
  4. Josey v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1939
  5. Tiscornia v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1938

3Cited by1 opinion

  1. Anderson, Clayton & Co. v. United StatesUnited States Court of Claims · 1958

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