Park v. Gilligan
District Court, S.D. Ohio
At Daw. Actions by Godfrey R. Park and by Susan R. Park against' Andrew C. Gilligan, United States ’Internal Revenue Collector in and for the First District of Ohio.
1Opinion of the Court
PECK, District Judge.
[1,2] These cases are submitted together upon an agreed statement of facts and evidence. The questions involved, identical in each case, are as to the taxability, as income, under the law of 11916 (39 Stat. 756), of two certain items. The first is that part which each plaintiff received as a stockholder from the proceeds of a settlement of the case of John D. Park & Sons Co. against various persons, by which the sum of $85,000 was realized upon a claim for damages by way of loss of profits resulting from an unlawful restraint of trade suffered in the years 1S91 to 1904,…
2Cases cited5 opinions
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Lynch v. HornbySupreme Court of the United States · 1918
- Erskine v. Van ArsdaleSupreme Court of the United States · 1872
- National Home for Disabled Volunteer Soldiers v. ParrishSupreme Court of the United States · 1913
- Maryland Casualty Co. v. United StatesUnited States Court of Claims · 1917
3Cited by15 opinions
- Raytheon Production Corp. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1944
- Loose v. United StatesCourt of Appeals for the Eighth Circuit · 1934
- Bryan v. WelchCourt of Appeals for the Tenth Circuit · 1935
- Buffalo Union Furnace Co. v. HelveringCourt of Appeals for the Second Circuit · 1934
- Buffalo Union Furnace Co. v. CommissionerUnited States Board of Tax Appeals · 1931
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