United States Third Circuit

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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

  • Decided
  • Published 2018/03/26

Judges

  • HARDIMAN

Court

  • United States Third Circuit

Counsel