Milberg v. Commissioner
United States Tax Court
Petitioner transferred a patent to a corporation. The question of whether all substantial rights were transferred was litigated before this Court with respect to the taxable year 1962, and a decision was entered for the Commissioner in Jacques R. Milberg, 52 T.C. 315 (1969). Petitioner, introducing an item of new evidence, now seeks to relitigate the issue with respect to taxable years 1963 and 1964. Held: Petitioner is collaterally estopped from relitigating the issue…
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Petitioner transferred a patent to a corporation. The question of whether all substantial rights were transferred was litigated before this Court with respect to the taxable year 1962, and a decision was entered for the Commissioner in Jacques R. Milberg, 52 T.C. 315 (1969). Petitioner, introducing an item of new evidence, now seeks to relitigate the issue with respect to taxable years 1963 and 1964. Held: Petitioner is collaterally estopped from relitigating the issue decided in the prior proceeding. The evidence proffered has no effect on the controlling facts in the prior litigation and…
1Opinion of the Court
OPINION
The question presented is whether petitioner, having litigated the precise issue with respect to taxable year 1962, is precluded by collateral estoppel from receiving a decision on the merit.
The issue before the Court in Jacques B. Milberg, supra, was whether all substantial rights to petitioner’s interest in a patent had been transferred, thus entitling him to capital gain treatment under section 1235. In holding that all substantial rights in petitioner’s interest in the patent had not been transferred, the Court said:
it is clear tbat under the license agreement, the petitioner and…
2Cases cited3 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Cory v. CommissionerCourt of Appeals for the Third Circuit · 1947
- Gillespie v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1945
3Cited by14 opinions
- Sydnes v. CommissionerUnited States Tax Court · 1980
- Dean v. CommissionerUnited States Tax Court · 1971
- Gammill v. CommissionerUnited States Tax Court · 1974
- Calcutt v. CommissionerUnited States Tax Court · 1988
- Beirne v. CommissionerUnited States Tax Court · 1973
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