Gregg v. Commissioner (203 F.2d 954, 1953)

PER CURIAM.

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.