Southern Maryland Agricultural Ass'n of Prince George's County v. United States

THOMSEN, District Judge.

Plaintiff’s motion for leave to dismiss without prejudice and without costs this action for the recovery of alleged overpayment of income taxes is opposed by the Government.

The Maryland Jockey Club of Baltimore filed a similar action in this Court in August, 1952, based upon admittedly similar facts. In April, 1953, the trial judge decided that case in favor of the taxpayer, delivering an oral opinion in which he made certain findings of fact and conclusions of law. Two weeks later, in May, 1953, this action was instituted, and the Government duly filed an answer. The…