United States Third Circuit
Spireas v. Commissioner of Internal Revenue, 17-1084
Affirming a Tax Court determination that royalties paid on technology license agreements should be treated as ordinary income rather than as capital gains in the case of a pharmaceutical scientist raking it in on liquisolid technologies hoping to avoid paying a significant tax bill.
Appellate Information
- Published 2018/03/26
Judges
- HARDIMAN
Court
- United States Third Circuit