Glenshaw Glass Co. v. Commissioner
United States Tax Court
1. During the base period years petitioner, a glass container manufacturer, paid royalties to Hartford-Empire Co. under a contract which it had with that company. These royalty payments were allowed as deductions by the Commissioner in computing petitioner's net income for the base period years.
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1. During the base period years petitioner, a glass container manufacturer, paid royalties to Hartford-Empire Co. under a contract which it had with that company. These royalty payments were allowed as deductions by the Commissioner in computing petitioner's net income for the base period years. In a subsequent year these payments were recovered by petitioner as the result of a suit based on the ground that they had been made because of a patent and injunction decree obtained by fraud by Hartford-Empire Co. Held, petitioner's payments of these royalties during the base period years were made…
1Opinion of the Court
Glenshaw Glass Company, Inc., Petitioner, v. Commissioner of Internal Revenue, Respondent
Glenshaw Glass Co. v. Commissioner
Docket No. 15986
United States Tax Court
13 T.C. 296; 1949 U.S. Tax Ct. LEXIS 95;
September 13, 1949, Promulgated
Decision will be entered under Rule 50.
1. During the base period years petitioner, a glass container manufacturer, paid royalties to Hartford-Empire Co. under a contract which it had with that company. These royalty payments were allowed as deductions by the Commissioner in computing petitioner's net income for the base period years. In a subsequent year these…
2Cases cited8 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Pepper v. LittonSupreme Court of the United States · 1939
- Hazel-Atlas Glass Co. v. Hartford-Empire Co.Supreme Court of the United States · 1944
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Shawkee Manufacturing Co. v. Hartford-Empire Co.Supreme Court of the United States · 1944
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