Albert A. Mros and Doris Mros v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that a transfer was not a capital asset sale where the patent had potential value in other fields not subject to the transfer agreement
• patent transfer subject to field-of-use restriction does not dispose of all substantial rights under § 1235

Source: CourtListener parenthetical corpus (CC0).