ROBERT L. TAYLOR, District Judge.
Plaintiffs have sued to recover certain portions of their income taxes paid for the years 1951, 1952 and 1953. In those years plaintiff George R. Dempster was paid certain sums by Dempster Brothers, Inc., a corporation, as part of the consideration for his transfer to the corporation of all of his rights in certain patents. Under the then existing regulations of the Commissioner of Internal Revenue, the payments received by Mr. Dempster...
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