Rookwood Pottery Co. v. Commissioner of Internal Revenue

DENISON, Circuit Judge.

For several yeai’s prior to 1890, the Rook-wood Pottery, at Cincinnati, had been developing the production of highly artistie pottery and, from a stage which at first was experimental and of the laboratory character, had progressed toward a commercial enterprise. In 1890, it was fairly established, and had become enough of a commereial success to be self-supporting. The enterprise, then a private association or partnership, had acquired patents upon processes, and had a registered trade-mark and a good will, in the senses that, under its trade-name and trademark, it had…