SMITH, Chief Judge.
This action for income tax refund by plaintiff Guy E. Beardsley, Jr., inventor of an air flow operated economizer for aircraft power plant carburetors, and his wife Katherine, is based on a claim of work performed on the invention covering a period of thirty-six months or more in accordance with Sec. 107(b) of the Internal Revenue Code of 1939, computed according to Sec. 107(c), 26 U.S.C.A. § 107(b, c).
The critical date is February...
Let's get started
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.