United States Tax Court May 15, 1953, Docket No. 34292. (Cope v. Commissioner)

Arthur C. Cope and Bernice A. Cope v. Commissioner. Cope v. Commissioner Docket No. 34292. United States Tax Court 1953 Tax Ct. Memo LEXIS 254; 12 T.C.M. (CCH) 525; T.C.M. (RIA) 53168; May 15, 1953 *254 Petitioner Arthur C. Cope, a professor of chemistry, reduced to practice an invention in the field of barbituric acids in August 1932 and later sold the invention on September 17, 1936. 1.