Legal Opinion
Strauss v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided June 4, 1948No. 226, Docket 20866PublishedCited by 11 opinions
1Opinion of the Court
CHASE, Circuit Judge.
These two petitions, \yhich were consolidated for hearing, raise questions as to the taxpayer’s liability for income taxes for the calendar years 1938 and 1939. Each party prevailed upon one issue in the Tax Court and each filed a petition to review the decision adverse to him. As the iusues are independent of each other they will be considered separately herein.
The Kodachrome Issue.
The inventors of a process known as “Kodachrome,” which is used in the manufacture of colored film, became entitled under a licensing agreement to receive royalties from the Eastman Kodak…
2Cases cited10 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. TaylorSupreme Court of the United States · 1935
- Commissioner v. TowerSupreme Court of the United States · 1946
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Helvering v. EubankSupreme Court of the United States · 1941
5 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Sloane v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1951
- Christine L. Pounds as Independent of the Estate of Horace E. Pounds and Christine L. Pounds v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Hirsch v. CommissionerUnited States Tax Court · 1968
- Warren v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1952
- William B. F. Hall, Aileen Hall Shoaff, Arthur F. Hall, Jr., Alva J. McAndless and Fred B. Shoaff, II v. United StatesCourt of Appeals for the Seventh Circuit · 1957
6 more not listed; retrieve them via the Exa API.