Legal Opinion
Robert C. Switzer v. Commissioner of Internal Revenue, Joseph L. Switzer v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided October 28, 1955No. 12390, 12391PublishedCited by 22 opinions
1Opinion of the Court
MILLER, Circuit Judge.
The Commissioner determined deficiencies in income taxes of the respective petitioners for the years 1949 and 1950. The petitioners did not contest the adjustments on which the deficiencies were determined, but petitioned the Tax Court that overpayments of tax be found based on their mistake in reporting certain payments received by them as income instead of capital gains. The payments in question were made to them during the taxable years by a licensee under a “License Agreement” covering certain patents in the field of luminescence owned by the petitioners. The…
2Cases cited11 opinions
- Waterman v. MacKenzieSupreme Court of the United States · 1891
- Oliver v. Rumford Chemical WorksSupreme Court of the United States · 1883
- Kavanagh, Collector of Internal Revenue v. EvansCourt of Appeals for the Sixth Circuit · 1951
- Kenyon v. Automatic Instrument Co.Court of Appeals for the Sixth Circuit · 1947
- Bloch v. United StatesCourt of Appeals for the Second Circuit · 1952
6 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Michael J. Von Brimer, Co-Executors of the Estate of Joseph W. Von Brimer, Deceased v. Whirlpool CorporationCourt of Appeals for the Ninth Circuit · 1976
- Switzer Brothers, Inc. v. Chicago Cardboard Co., Harry P. Locklin and Elmer J. Brant, General Partners, D/B/A Radiant Color Company, Intervening and Counter-Plaintiffs v. Switzer Brothers, Inc., Robert C. Switzer and Joseph L. Switzer, Counter-DefendantsCourt of Appeals for the Seventh Circuit · 1958
- Merck & Co. v. SmithCourt of Appeals for the Third Circuit · 1958
- Switzer Brothers, Inc. v. James P. Byrne, D.B.A. Byrne Wallpaper & Paint StoreCourt of Appeals for the Sixth Circuit · 1957
- First National Bank of Princeton v. United StatesDistrict Court, D. New Jersey · 1955
17 more not listed; retrieve them via the Exa API.