116 N.E.2d 417 (Ohio 1953), 33517, Taylor v. Peck

Citation: 116 N.E.2d 417, 160 Ohio St. 288

Opinion Judge: HART, J.

Party Name: TAYLOR v. PECK.

Attorney: Guarnieri & Secrest, Warren, for appellant. Annual payments of a percentage of the net sales of a corporation to an owner of patents during his lifetime for the assignment of such patents to the corporation constitute the consideration for the transfer of a capital investment, and not income yiel...

Judge Panel: MIDDLETON, TAFT, ZIMMERMAN and STEWART, JJ., concur.

Case Date: December 09, 1953

Court: Ohio Supreme Court

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