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various
devices
involved
follows
cylinder
grinder
taxpayer
applied
patent
issued
one
royalty
agreement
manufacture
sell
device
dated
agreement
expired
renewal
agreement
substantially
terms
executed
balance
life
patent
ends
pinhole
grinder
taxpayer
applied
patent
issued
one
june
royalty
agreement
manufacture
sell
device
dated
crankshaft
grinder
taxpayer
applied
patent
may
issued
one
may
royalty
agreement
manufacture
sell
device
dated
june
another
crankshaft
grinder
taxpayer
applied
patent
assigned
application
wife
issued
patent
royalty
agreement
manufacture
sell
device
dated
june
taxpayer
remained
owner
first
three
patents
throughout
year
remained
owner
patent
application
fourth
device
throughout
year
six
months
notice
provided
agreement
dated
covering
cylinder
grinder
three
agreements
provided
one
year
notice
cancellation
taxpayer
assigned
wife
rights
title
interest
royalty
shall
accrue
hereafter
upon
royalty
contract
respect
cylinder
grinder
device
since
commissioner
internal
revenue
raised
question
sufficiency
completeness
assignment
taxpayer
executed
assignment
second
assignment
confirmed
first
one
stated
wife
assigned
right
title
interest
said
royalty
contract
january
hereby
state
royalties
accruing
said
royalty
contract
heretofore
hereafter
sole
exclusive
property
said
cornelia
sunnen
wife
hereby
declare
said
royalties
shall
paid
said
cornelia
sunnen
order
shall
sole
right
collect
receive
receipt
retain
sue
said
royalties
similar
form
substance
assignment
made
three
royalty
contracts
dodson
case
dodson
owned
stock
corporation
wife
owned
owner
formula
trade
mark
pursuant
contract
made
corporation
corporation
given
exclusive
use
formula
trade
mark
years
renewable
like
period
dodson
receive
return
royalty
measured
certain
percentage
net
sales
assigned
interest
contract
wife
retaining
full
interest
formula
trade
mark
tax
held
dominant
stock
position
permitted
cancel
modify
contract
time
thus
rendering
taxable
income
flowing
wife
share
contract
see
also
henricksen
seward
monteith
pelham
hall
hassett
commissioner
concrete
corrigan
commissioner
compare
grandview
dairy
jones
see
commissioner
nat
bank
stoddard
commissioner
campana
corporation
harrison
engineer
club
philadelphia
pertinent
statutory
provisions
little
help
matter
issue
section
revenue
act
stat
revenue
act
stat
cover
taxable
years
question
sections
identical
current
internal
revenue
code
define
income
include
profits
income
derived
salaries
wages
compensation
personal
service
whatever
kind
whatever
form
paid
professions
vocations
trades
businesses
commerce
sales
dealings
property
whether
real
personal
growing
ownership
use
interest
property
also
interest
rent
dividends
securities
transaction
business
carried
gain
profit
gains
profits
income
derived
source
whatever
see
also
art
treasury
regulations
promulgated
act
art
treasury
regulations
promulgated
act
treasury
regulations
promulgated
internal
revenue
code
taxpayer
retained
various
license
contracts
assigned
wife
right
receive
royalty