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U.S. v. SAFETY CAR HEATING & LIGHTING CO.

No. 75.

297 U.S. 88 (1936)

56 S.Ct. 353

80 L.Ed. 500

UNITED STATES v. SAFETY CAR HEATING & LIGHTING CO.

Supreme Court of United States.

Decided January 6, 1936.

Attorney(s) appearing for the Case

Mr. J.P. Jackson, with whom Solicitor General Reed, Assistant Attorney General Wideman and Mr. James W. Morris were on the brief, for petitioners.

Mr. Thomas G. Haight, with whom Messrs. Robert H. Montgomery, Henry T. Stetson, and James O. Wynn were on the brief, for respondent.

MR. JUSTICE CARDOZO delivered the opinion of the Court.

The respondent claims a refund of income taxes under the Revenue Act of 1926. The petitioner in one of the cases (No. 75) is the United States, a defendant in the court below. The petitioner in the other (No. 76) is the Collector of Internal Revenue for the Fifth District of New Jersey.

Since 1907, the taxpayer, respondent, has been the owner of the Creveling patent for an improvement in the electric...

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