Thomas v. Thomas Flexible Coupling Co.

Opinion by

Mr. Justice Horace Stern,

Because of a decision of the Tax Court of the United States in passing upon the liability of the defendant company for income and excess profit taxes for the years 1939, 1940 and 1941, a question arose between plaintiff and defendant as to whether certain contracts between them were invalid for want of consideration. Accordingly they joined in asking the Court of Common Pleas of Warren County, where the company’s plant is situated, for a declaratory judgment in order to resolve that doubt.

Bertha E. Thomas, plaintiff, owned a certain basic patent for flexible…