Legal Opinion
United States v. Robertson
Court of Appeals for the Tenth Circuit
Decided July 10, 1951No. 4243PublishedCited by 20 opinions
1Opinion of the Court
PICKETT, Circuit Judge.
This appeal is taken from a judgment of the United States District Court for the District of Utah, which held that a sum of $25,000 received by the appellee, Leroy* J. Robertson, herein referred to as the taxpayer, as á prize in a contest was not taxable income.
The facts necessary to a decision are not in dispute. In 1945, Henry H. Reichhold, an industrialist and philanthropist, as President of the Detroit Orchestra, Inc., offered three awards: $25,000, $5,000 and $2,500, respectively, for the best symphonic compositions written by native-born composers of North,…
2Cases cited15 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Helvering v. StuartSupreme Court of the United States · 1942
- Douglas v. WillcutsSupreme Court of the United States · 1935
- Irwin v. GavitSupreme Court of the United States · 1925
10 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Robertson v. United StatesSupreme Court of the United States · 1952
- United States v. Sherrill O. And Doris M. Woodall, Husband and Wife, United States of America v. Glenn S. And Margaret H. Mills, Husband and WifeCourt of Appeals for the Tenth Circuit · 1958
- Commissioner of Internal Revenue v. LindeCourt of Appeals for the Ninth Circuit · 1954
- Banks v. CommissionerUnited States Tax Court · 1952
- Edward F. Webber v. Commissioner or Internal Revenue, Edward F. Webber and Lelia Vesta Webber v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1955
15 more not listed; retrieve them via the Exa API.