Legal Opinion
Simmons v. United States
District Court, D. Maryland
Decided September 19, 1961No. Civ. No. 12484PublishedCited by 3 opinions
1Opinion of the Court
THOMSEN, Chief Judge.
The question presented by this case is whether the $25,000 received by William Simmons (taxpayer) from American Brewery, Inc., as the “prize” for catching Diamond Jim III, a rock fish placed in the Chesapeake Bay in connection with the Third Annual American Beer Fishing Derby, constitutes taxable income under sec. 74, I.R.C.1954, 26 U.S.C.A. § 74. That section provides:
“Prizes and awards.
“(a) General Rule. — Except as provided in subsection (b) and in section 117 (relating to scholarships and fellowship grants), gross income includes amounts received as prizes and awards.
“…
2Cases cited18 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Steward MacHine Co. v. DavisSupreme Court of the United States · 1937
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
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3Cited by3 opinions
- William Simmons and Viola Simmons, His Wife v. United StatesCourt of Appeals for the Fourth Circuit · 1962
- Griggs v. United StatesUnited States Court of Claims · 1963
- Hobart M. Griggs and Gladys B. Griggs v. The United StatesUnited States Court of Claims · 1963