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Tax: Robinson Knife Manufacturing Co. v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Second Circuit Tax Royalty Payments — Time of Deduction Robinson Knife Manufacturing Co. v. Commissioner of Internal Revenue 09-1496-ag Appealed from the U.S. Tax Court Background: Petitioner-Appellant Robinson Knife Manufacturing Co. sells kitchen tools labeled with trademarks licensed from third parties, to whom Robinson pays royalties. Income tax returns for taxable years ending March 1, ...