Legal Opinion
Maryland Jockey Club v. United States
District Court, D. Maryland
Decided November 23, 1960No. 11641 CivilPublishedCited by 4 opinions
1Opinion of the Court
THOMSEN, Chief Judge.
This is an action to recover income taxes alleged to have been erroneously assessed and collected for the fiscal period which began December 1, 1954 and ended August 31, 1955, and for the fiscal year ended August 31, 1956. The issue presented is whether certain sums paid to taxpayer out of the “Racing Fund” pursuant to Art. 78B, sec. 12, Annotated Code of Maryland, 1957 ed.,1 as reimbursement for capital expenditures, alterations and improvements previously authorized by the Maryland Racing Com*72mission, constituted “gross income” within the meaning of sec. 61,1.R.C.1954,…
2Cases cited6 opinions
- Irwin v. GavitSupreme Court of the United States · 1925
- Bowers v. Kerbaugh-Empire Co.Supreme Court of the United States · 1926
- Edwards v. Cuba RailroadSupreme Court of the United States · 1925
- Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- United States v. Maryland Jockey Club of Baltimore CityCourt of Appeals for the Fourth Circuit · 1954
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Illinois Racing Board v. Arlington Park Thoroughbred Race Track Corp.Appellate Court of Illinois · 1979
- Maryland Jockey Club of Baltimore City, a Maryland Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 1961
- Tsoy v. MacFarlandDistrict Court, D. Maryland · 1963
- Maryland Jockey Club of Baltimore City v. United StatesDistrict Court, D. Maryland · 1964