Legal Opinion
Griggs v. United States
United States Court of Claims
Decided March 6, 1963No. 72-59PublishedCited by 8 opinions
1Opinion of the CourtJ Ones, Chief Judge
The issue in this case is whether an award made to a Government employee under the Incentive Awards Act should be taxed as income. The question turns on whether the prize money is excluded from the plaintiffs’ gross income by the provisions of section 74(b) of the Internal Bevenue Code (26 U.S.C. § 74 (1958 ed.)).
By the terms of the Internal Bevenue Code1 all income from whatever source derived is taxable unless it comes within specific statutory exceptions.
Section 74(b) sets out the conditions which must be met in order to bring prizes and awards within the exceptions. The paragraph is as…
2Cases cited5 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- William Simmons and Viola Simmons, His Wife v. United StatesCourt of Appeals for the Fourth Circuit · 1962
- Washburn v. CommissionerUnited States Tax Court · 1945
- McDermott v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1945
- Simmons v. United StatesDistrict Court, D. Maryland · 1961
3Cited by8 opinions
- Maurice M. Wills and Gertrude E. Wills v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1969
- Francis M. Rogallo and Gertrude S. Rogallo v. United StatesCourt of Appeals for the Fourth Circuit · 1973
- Robert and Barbara Jones v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- Crowell v. CommissionerUnited States Tax Court · 1989
- Auborn v. CommissionerUnited States Tax Court · 1989
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