Legal Opinion
Saunders v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided December 12, 1928No. 3887PublishedCited by 7 opinions
1Opinion of the Court
BUFFINGTON, Circuit Judge.
On May 6, 1911, Saunders, the taxpayer, having previously in his employment with the National Tube Company invented a pipe-drawing apparatus, made application for a patent; and on the same day, “in consideration of one dollar and other valuable considerations received by me from the National Tube Company,” sold and assigned to it “the full and exclusive right to the said invention, and in, to and under the application for Letters Patent of the United States, before executed by me the sixth day of May, 1911, and in, to and under any Letters Patent that may be issued…
2Cases cited4 opinions
- Gayler v. WilderSupreme Court of the United States · 1851
- Hendrie v. SaylesSupreme Court of the United States · 1879
- Kuhn v. GuildCourt of Appeals for the Third Circuit · 1913
- Rich v. LippincottU.S. Circuit Court for the District of Western Pennsylvania · 1853
3Cited by7 opinions
- United States Mineral Products Co. v. CommissionerUnited States Tax Court · 1969
- Estate of Stahl v. Comm'rUnited States Tax Court · 1969
- Schneider v. DuffyDistrict Court, D. New Jersey · 1930
- United States Mineral Prods. Co. v. Comm'rUnited States Tax Court · 1969
- Worm v. CommissionerCourt of Appeals for the Seventh Circuit · 1932
2 more not listed; retrieve them via the Exa API.