Gregg v. Comm'r
United States Tax Court
1. During the year 1942, petitioner Jon Gregg had pending an application for letters patent to cover the manufacture of certain outsoles known as rope soles. The method for fabricating this product had been conceived and developed by both petitioners in conjunction with each other.
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1. During the year 1942, petitioner Jon Gregg had pending an application for letters patent to cover the manufacture of certain outsoles known as rope soles. The method for fabricating this product had been conceived and developed by both petitioners in conjunction with each other. Following Jon Gregg's assignment of this application to Lynne Gregg, his wife, both petitioners entered into an agreement with a certain manufacturer whereby the latter was "* * * granted the sole and exclusive right and license to manufacture and sell * * *" the rope sole product throughout the United States. This…
1Opinion of the Court
Lynne Gregg, Petitioner, v. Commissioner of Internal Revenue, Respondent. Jon Gregg, Petitioner, v. Commissioner of Internal Revenue, Respondent
Gregg v. Comm'r
Docket Nos. 26349, 26350
United States Tax Court
18 T.C. 291; 1952 U.S. Tax Ct. LEXIS 197; 93 U.S.P.Q. (BNA) 313;
May 13, 1952, Promulgated
Decisions will be entered under Rule 50.
1. During the year 1942, petitioner Jon Gregg had pending an application for letters patent to cover the manufacture of certain outsoles known as rope soles. The method for fabricating this product had been conceived and developed by both petitioners in…
2Cases cited15 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Waterman v. MacKenzieSupreme Court of the United States · 1891
- Gayler v. WilderSupreme Court of the United States · 1851
- United States v. General Electric Co.Supreme Court of the United States · 1926
- Crown Die & Tool Co. v. Nye Tool & MacHine WorksSupreme Court of the United States · 1923
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