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COPE v. COMMISSIONER

Docket No. 34292.

12 T.C.M. 525 (1953)

Arthur C. Cope and Bernice A. Cope v. Commissioner.

United States Tax Court.

Entered May 15, 1953.

Attorney(s) appearing for the Case

John F. Cremens, Esq., for the petitioners. Joseph Landis, Esq., and Nathan Silverstein, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined deficiencies in the income tax of the petitioners as follows:

  1947 ......    $1,460.83
  1948 ......     1,709.78
  1949 ......     5,670.84

The issue presented for our decision is whether certain amounts paid to petitioner Arthur C. Cope by Sharp & Dohme, Inc. in 1947, 1948 and 1949, as a percentage of sales of a patented...

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