Allied Chemical Corporation v. United States
Court of Appeals for the Second Circuit
1Opinion of the Court
MOORE, Circuit Judge:
In 1940, Dr. Lawrence H. Flett, an employee of the appellant, Allied Chemical Corporation (Allied), began research on a chemical which prevented the formation of mold on foods (the Antimycotic). In 1943, Allied made samples of the Antimycotic available to Marathon Corporation (Marathon), a manufacturer of packaging materials, which incorporated it into a wrapper. Further studies were subsequently conducted through the cooperation of Allied, Marathon, and Kraft Foods Company (Kraft), a major producer of cheese, and a customer of Marathon. Marathon had shown the Antimycotic…
2Cases cited4 opinions
- Arthur M. And Ruth F. Young v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
- Joe L. Schmitt, Jr., and Helen N. Schmitt v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- James R. Watkins and Lucile L. Watkins v. United StatesCourt of Appeals for the Second Circuit · 1958
- Russell T. Wing and Zoe E. Wing v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
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- Estate of George T. Klein v. Comm'rUnited States Tax Court · 1973
- Estate of George T. Klein, Deceased, Shirley Klein, Personal Representative and Shirley Klein v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1974
- Newton Insert Co. v. CommissionerUnited States Tax Court · 1974
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