Legal Opinion

Allied Chemical Corporation v. United States

Court of Appeals for the Second Circuit

Decided January 6, 1967No. 30508_1PublishedCited by 13 opinions

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

  1. Arthur M. And Ruth F. Young v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
  2. Joe L. Schmitt, Jr., and Helen N. Schmitt v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
  3. James R. Watkins and Lucile L. Watkins v. United StatesCourt of Appeals for the Second Circuit · 1958
  4. Russell T. Wing and Zoe E. Wing v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960

3Cited by13 opinions

  1. Bell Intercontinental Corporation v. The United StatesUnited States Court of Claims · 1967
  2. E. I. Du Pont De Nemours and Company v. United StatesCourt of Appeals for the Third Circuit · 1970
  3. Estate of George T. Klein v. Comm'rUnited States Tax Court · 1973
  4. 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
  5. Newton Insert Co. v. CommissionerUnited States Tax Court · 1974

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