Legal Opinion
Amirikian v. United States
District Court, D. Maryland
Decided July 6, 1951No. Civ. No. 4869PublishedCited by 3 opinions
1Opinion of the Court
WILLIAM C. COLEMAN, Chief Judge.
This is a suit for the refund of income taxes paid by plaintiff for the tax year 1942 in the amount of $1,622.85. The only question at issue is whether $6,850, which the plaintiff had received in 1942 as an award made by the ’James F. Lincoln Arc Welding Foundation for a paper dealing with the general subject of progress made by application of arc welding in industry, constitutes taxable income of the plaintiff.
Substantially all of the material facts in the case are embraced in a stipulation filed by the parties. It is therefore unnecessary to do more than…
2Cases cited5 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- McDermott v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1945
- Stein v. CommissionerUnited States Tax Court · 1950
- Robertson v. United StatesDistrict Court, D. Utah · 1950
3Cited by3 opinions
- Schwegmann Bros. Giant Super Markets v. Eli Lilly & Co.Court of Appeals for the Fifth Circuit · 1953
- Hurricane Island Outward Bound v. Town of VinalhavenSupreme Judicial Court of Maine · 1977
- United States v. AmirikianCourt of Appeals for the Fourth Circuit · 1952