1. Home
  2. Browse Decisions
  3. U.S.
  4. 375 U.S.
  5. 375 U.S. 59 (1963)
 

UNITED STATES v. ZACKS

No. 44.

375 U.S. 59 (1963)

84 S.Ct. 178

11 L.Ed.2d 128

UNITED STATES v. ZACKS ET UX.

Supreme Court of United States.

Decided November 12, 1963.

Attorney(s) appearing for the Case

J. Mitchell Reese, Jr. argued the cause for the United States. With him on the briefs were Solicitor General Cox, Assistant Attorney General Oberdorfer, I. Henry Kutz and Mildred L. Seidman.

Scott P. Crampton argued the cause for respondents. With him on the brief were Stanley Worth and Robert F. Conrad.

MR. JUSTICE HARLAN delivered the opinion of the Court.

The question in this case is whether § 117 (q) of the Internal Revenue Code of 1939, a 1956 amendment to the Code which effected retroactive changes in the tax treatment of transfers of patent rights, gives rise to a claim for refund barred by the statute of limitations generally applicable to tax refund claims.

In 1952, Mrs. Zacks received royalties of about...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases