Sherwin-Williams V. Commissioner: A Flawed Decision
Posted: 2 May 2003
Abstract
The author criticizes the Massachusetts Supreme Judicial Court's decision in Sherwin-Williams v. Commissioner, which upheld a taxpayer's deduction for royalty payments made to a wholly owned subsidiary. A trademark, absent the sale of goods, has no function, and therefore no existence as a trademark, the author says.
Suggested Citation: Suggested Citation
Peters, James H., Sherwin-Williams V. Commissioner: A Flawed Decision. Available at SSRN: https://ssrn.com/abstract=402980
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