1. Home
  2. Browse Decisions
  3. T.C.
  4. 14 T.C.
  5. 14 T.C. 802 (1950)
 

THOMAS FLEXIBLE COUPLING CO. v. COMMISSIONER

Docket Nos. 12579, 15188, 15753, 17378.

14 T.C. 802 (1950)

THOMAS FLEXIBLE COUPLING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 15, 1950.

Attorney(s) appearing for the Case

Frank A. Moorshead, Esq., Richard D. Case, Esq., and Richard E. Crook, C. P. A., for the petitioner.

Louis A. Boxleitner, Esq., for the respondent.

OPINION.

BLACK, Judge:

The first issue in these proceedings for our decision is whether certain "royalty" payments made by petitioner to Bertha E. Thomas are allowable deductions from petitioner's gross income under section 23 (a) (1) (A) of the Internal Revenue Code.1

In our findings of fact we have summarized the litigation concerning...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases