WOODBURY, Circuit Judge.
The basic question presented by this petition for review of a decision of the Tax Court of the United States is whether the entire net amount awarded to the taxpayer in a suit for patent infringement constituted taxable income to him in the year of realization, as the Commissioner contends, or a non-taxable return of capital, as the taxpayer contends.
Following the decision of United States v. Safety Car Heating & Lighting Co....
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