Nos. 10873, 10874.
United States Court of Appeals Third Circuit.
Argued April 6, 1953.
Decided April 17, 1953.
Thomas Erskine, Philadelphia, Pa. (James F. McMullan, Clark, Ladner, Fortenbaugh & Young, Philadelphia, Pa., on the brief), for appellants.
Melva M. Graney, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Sp. Asst. to the Atty. Gen., on the brief), for respondent.
*955Before GOODRICH, McLAUGHLIN and HASTIE, Circuit Judges.
These appeals from decisions of the Tax Court raise the question whether an agreement between the taxpayers and a manufacturing company constituted a license to use a patent or a sale thereof. The Tax Court, upon examination of the agreement, concluded that the transaction was a license. We agree and for the reasons stated in that court’s opinion in 18 T.C. 291.
The decisions will be affirmed.
203 F.2d 954
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