Legal Opinion
Maryland Jockey Club v. United States
District Court, D. Maryland
Decided October 20, 1953No. Civ. No. 5966PublishedCited by 6 opinions
1Opinion of the Court
WILLIAM C. COLEMAN, Chief Judge.
The question presented for decision is: did the $75,608.66 which was received by the plaintiff on November 29, 1948, from the Maryland State Racing Commission as a reimbursement of the cost of rebuilding plaintiff’s racing strip at Pimlico Race Course, Baltimore, constitute income subject to federal income tax?
In its income tax return for the fiscal year ending November 30, 1948, plaintiff included this sum as gross income representing “withdrawal from Maryland Racing Commission Fund”, but subsequently asserted that this was an error and thereupon filed a claim…
2Cases cited8 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Edwards v. Cuba RailroadSupreme Court of the United States · 1925
- Texas & Pacific Ry. Co. v. United StatesSupreme Court of the United States · 1932
- Southern Ry. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1935
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Sperling v. Hoffman-La Roche, Inc.District Court, D. New Jersey · 1988
- United States v. Maryland Jockey Club of Baltimore CityCourt of Appeals for the Fourth Circuit · 1954
- Southern Maryland Agricultural Ass'n v. United StatesUnited States Court of Claims · 1957
- Southern Maryland Agricultural Ass'n of Prince George's County v. United StatesDistrict Court, D. Maryland · 1954
- Southern Maryland Agricultural Ass'n v. United StatesDistrict Court, D. Maryland · 1954
1 more not listed; retrieve them via the Exa API.