Legal Opinion
Five Star Manufacturing Company v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided January 21, 1966No. 21041PublishedCited by 24 opinions
1Opinion of the Court
WARREN L. JONES, Circuit Judge:
The Tax Court determined that Five Star Manufacturing Company was liable for an income tax deficiency for the tax year ending June 30, 1957, in the amount of $18,377.89. The findings and opinion of the Tax Court are reported at 40 T. C. 379. Its decision is before us for review. ,
In 1949, Andrew L. Freeman of Grand Forks, North Dakota, procured a patent on an automobile'heater known as the Freeman Headbolt Heater. In 1950 Freeman,' by a patent license agreement, gave to W. 'S. Kincade and H. E. Smith, Jr., the exclusive right to manufacture, use and sell the…
2Cases cited10 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Allen v. SeligCourt of Appeals for the Fifth Circuit · 1952
- Helvering v. Community Bond & Mortgage CorporationCourt of Appeals for the Second Circuit · 1935
- Hogg v. AllenDistrict Court, M.D. Georgia · 1952
5 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- United States v. Philip K. Smith, United States of America v. McIver & Smith Fabricators, Inc.Court of Appeals for the Fifth Circuit · 1969
- Fort Howard Corp. v. CommissionerUnited States Tax Court · 1994
- United States v. Houston Pipeline Co.Court of Appeals for the Fifth Circuit · 1994
- Markham & Brown, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1981
- H. And G. Industries, Inc. And Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1974
19 more not listed; retrieve them via the Exa API.