Legal Opinion
Reynolds v. United States
District Court, N.D. California
Decided February 12, 1954No. 32033PublishedCited by 8 opinions
1Opinion of the Court
HARRIS, District Judge.
Plaintiffs, winners of a Ford automobile which they received from the Call Bulletin newspaper, seek to recover taxes which they paid upon the full value of the car. The parties have stipulated to the following facts:
In August. 1948 Dr. Reynolds learned that his name had been drawn in the “Lucky 49er Sweepstakes” conducted by the Call-Bulletin to promote circulation. Subscribers to the newspaper had been awarded, free of charge, a “Lucky 49er Certificate” upon payment of their monthly bills commencing July 1948. The certificate constituted a chance at the monthly…
2Cases cited6 opinions
- Washburn v. CommissionerUnited States Tax Court · 1945
- Holmes v. SaundersCalifornia Court of Appeal · 1952
- United States v. WallisDistrict Court, D. Idaho · 1893
- Bates v. GlennDistrict Court, W.D. Kentucky · 1953
- Baird v. LoescherCalifornia Court of Appeal · 1908
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Solomon v. CommissionerUnited States Tax Court · 1956
- Simmons v. United StatesDistrict Court, D. Maryland · 1961
- Lawton v. United StatesDistrict Court, E.D. Virginia · 1956
- Sykes v. CommissionerUnited States Tax Court · 1955
- Bonacker v. United StatesDistrict Court, W.D. New York · 1961
3 more not listed; retrieve them via the Exa API.