Legal Opinion
Flanders v. United States
District Court, N.D. California
Decided April 20, 1959No. Civ. 34571PublishedCited by 13 opinions
1Opinion of the Court
JAMESON, District Judge.
Plaintiff seeks a refund of personal income taxes for the years 1951, 1952, and 1953, on the ground that income received by plaintiff as royalties from certain inventions and patents, taxed as ordinary income, constituted proceeds from the sale of capital assets and should be treated as long-term capital gains.
Plaintiff is the widow of Paul Flanders, who died on September 21, 1944. During his lifetime Flanders was associated with Carl W. Cherry in the development and promotion of inventions relating to rivets, rivet assemblies, and devices for applying the rivets. The…
2Cases cited28 opinions
- Waterman v. MacKenzieSupreme Court of the United States · 1891
- Universal Sales Corp. v. California Press Manufacturing Co.California Supreme Court · 1942
- United States v. General Electric Co.Supreme Court of the United States · 1926
- Myers v. Comm'rUnited States Tax Court · 1946
- Nelson v. AbrahamCalifornia Supreme Court · 1947
23 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Podell v. CommissionerUnited States Tax Court · 1970
- Burde v. CommissionerUnited States Tax Court · 1964
- Fishback v. United StatesDistrict Court, D. South Dakota · 1963
- Frazell v. United StatesDistrict Court, W.D. Louisiana · 1963
- Blake v. Comm'rUnited States Tax Court · 1976
8 more not listed; retrieve them via the Exa API.