Southern Maryland Agricultural Ass'n v. United States

The plaintiff sues to recover income taxes paid for the calendar years 1947, 1948, and 1949 in the amount of $209,-451.89, plus interest thereon. The defendant has moved for summary judgment on the grounds that we have no jurisdiction by reason of 28 U. S. C. § 1500 and because a decision of the District Court of Maryland is res judicata.

The facts alleged in the petition may be summarized as follows: The plaintiff during the years 1947,1948, and 1949 owned and operated a mile race track at Bowie where horse racing was conducted and pari-mutuel betting was permitted under the laws of Maryland.…