Survey of United States Court of Appeals for the Fifth Circuit’s decisions on intellectual property from July 1, 1979, through June 30, 1980. The basic purpose of this article is to analyze some of the more notable decisions. In order to provide the tax practitioner with an overall view of recent trends in the court's decisions concerning the interpretation of federal tax law, this survey is divided into three major sections: (1) income taxation; (2) estate and gift taxation; and (3) procedure and administration.
Mark V. Scheehle (Thu,) studied this question.