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ESTATE OF FINKLE v. COMMISSIONER

Docket No. 55277.

15 T.C.M. 743 (1956)

T.C. Memo. 1956-148

Estate of Don H. Finkle, Deceased, Gladys E. Finkle, Executrix, and Gladys E. Finkle, Surviving Wife v. Commissioner.

United States Tax Court.

Filed June 28, 1956.

Attorney(s) appearing for the Case

Curtis C. Legerton, Esq., 6331 Hollywood Boulevard, Hollywood, Calif., for the petitioners. Richard W. Janes, Esq., for the respondent.

Memorandum Opinion

RICE, Judge:

This proceeding involves a deficiency in income tax in the amount of $10,171.90 and an addition to tax under section 294(d) (2) of the 1939 Code in the amount of $565.51 determined by the respondent for the year 1951, which addition has been conceded by the respondent.

The sole issue is whether payments which decedent, Don H. Finkle, received from the licensee of patents were royalties, taxable as ordinary income or...

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