Legal Opinion
Ernest A. Walen v. United States
Court of Appeals for the First Circuit
Decided December 15, 1959No. 5508PublishedCited by 16 opinions
1Opinion of the Court
ALDRICH, Circuit Judge.
This is an appeal from a decision of the district court denying recovery of an alleged overpayment of income taxes for the years 1943, 1944 and 1946. During the 1930’s taxpayer and one Wilbur were employees of The Heatbath Corporation. Taxpayer and his wife owned a majority of the stock, and after June 1, 1939, Wilbur owned the balance. On May 16, 1939, taxpayer and Wilbur applied for a patent on a soluble bath composition, and a process for using it to impart a color finish to the surface of ferrous metals. On December 18, 1939, they granted the company a “license”…
2Cases cited8 opinions
- Waterman v. MacKenzieSupreme Court of the United States · 1891
- Commissioner of Internal Revenue v. HopkinsonCourt of Appeals for the Second Circuit · 1942
- Allen, Collector of Internal Revenue v. WernerCourt of Appeals for the Fifth Circuit · 1951
- Orla E. Watson and Edith Watson v. United StatesCourt of Appeals for the Tenth Circuit · 1955
- Coplan v. Comm'rUnited States Tax Court · 1957
3 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Bell Intercontinental Corporation v. The United StatesUnited States Court of Claims · 1967
- Arthur Kurlan and Marilyn Kurlan v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Arthur Kurlan and Marilyn KurlanCourt of Appeals for the Second Circuit · 1965
- Estate of G. R. Gowdey, Deceased, and Verna E. Gowdey, and Surviving Spouse v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1962
- Redler Conveyor Company v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1962
- Tomerlin Trust v. CommissionerUnited States Tax Court · 1986
11 more not listed; retrieve them via the Exa API.