Legal Opinion
Transducer Patents Company v. The Renegotiation Board
Court of Appeals for the Ninth Circuit
Decided March 27, 1974No. 72-2792, 72-2798PublishedCited by 9 opinions
1Opinion of the Court
OPINION
PECKHAM, District Judge:
The question raised by this appeal is whether the Tax Court’s characterization of a transaction aS’ a sale rather than a license and accordingly outside the purview of the Renegotiation Act of 1951, 50 U.S.C.A.App. § 1211 et seq. (1970), was an arbitrary and capricious finding or otherwise inconsistent with law. See Act of July 3, 1962, Pub.L. No. 87-570, 76 Stat. 134. For the reasons set forth below we affirm the decision of the Tax Court.
The Renegotiation Act created the Renegotiation Board (the Board). 50 U.S.C.A.App. § 1217(a) (1970). It empowered the Board…
2Cases cited9 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Waterman v. MacKenzieSupreme Court of the United States · 1891
- Littlefield v. PerrySupreme Court of the United States · 1875
- Lundgren v. FreemanCourt of Appeals for the Ninth Circuit · 1962
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- In the Matter of William Albert Talor, AKA William A. Taylor, Bankrupt Public Finance Corporation of Redlands v. William A. TaylorCourt of Appeals for the Ninth Circuit · 1975
- Michael J. Von Brimer, Co-Executors of the Estate of Joseph W. Von Brimer, Deceased v. Whirlpool CorporationCourt of Appeals for the Ninth Circuit · 1976
- Parkside, Inc. And Beaconcrest, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1977
- Sybron Transition Corp. v. NIXON, HARGRAVEDistrict Court, W.D. New York · 1991
- Finalco, Inc. v. Roosevelt (In Re Roosevelt)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1995
4 more not listed; retrieve them via the Exa API.