Legal Opinion
Commissioner of Internal Revenue v. Dill Company
Court of Appeals for the Third Circuit
Decided August 8, 1961No. 13357_1PublishedCited by 21 opinions
1Opinion of the Court
FORMAN, Circuit Judge.
The Dill Company, a Pennsylvania corporation is the owner of a trade-mark, Espotabs, under which it manufactured and sold a pharmaceutical laxative product. For some time prior to April 18, 1949, Eastco Laboratories, Inc., 1 a Delaware corporation, negotiated with it for a license to use the trade-mark and manufacture the product. On that date they entered into an agreement under which The Dill Company licensed Eastco Laboratories, Inc. to use the trade-mark and manufacture and sell the product made under it for a period of five years commencing May 1, 1949 for a royalty…
2Cases cited10 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Gilken Corporation v. Commissioner of Internal Rev.Court of Appeals for the Sixth Circuit · 1949
- Gilken Corp. v. CommissionerUnited States Tax Court · 1948
- Virginia Iron Coal & Coke Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1938
5 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Saviano v. CommissionerUnited States Tax Court · 1983
- Smith v. CommissionerUnited States Tax Court · 1968
- Angelus Funeral Home v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1969
- Koch v. CommissionerUnited States Tax Court · 1976
- Helmer v. CommissionerUnited States Tax Court · 1975
16 more not listed; retrieve them via the Exa API.