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SMITH v. UNITED STATES

Civ. A. No. 139-59.

192 F.Supp. 208 (1961)

Harry B. SMITH and Mary L. Smith, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court D. New Jersey.

March 20, 1961.

Attorney(s) appearing for the Case

Herbert L. Zuckerman, Newark, N. J., for plaintiffs.

Chester A. Weidenburner, U. S. Atty., Charles H. Hoens, Jr., Asst. U. S. Atty., Newark, N. J., Daniel M. Dwyer, Atty., Tax Division, Dept. of Justice, Washington, D. C., for the Government.

MEANEY, District Judge.

In 1951 and 1952 plaintiff Harry B. Smith (taxpayer) received certain sums as royalties for the exclusive license of patents owned by him and another. In accordance with the rulings of the Commissioner of Internal Revenue he reported these sums as ordinary income on his income tax returns for those years. On July 15, 1958, taxpayer filed claims for refund directed to those years, on the ground that these royalties were properly reportable as...

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