Legal Opinion
United States v. Maryland Jockey Club of Baltimore City
Court of Appeals for the Fourth Circuit
Decided February 3, 1954No. 6712_1PublishedCited by 21 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
In its income tax return for the fiscal year ending November 30, 1948, The Maryland Jockey Club of Baltimore City (hereinafter called taxpayer) included an item of $75,608.66 as income and paid income taxes of $28,731.29 thereon. This item represented moneys paid by taxpayer into the Maryland Racing Fund and subsequently refunded during the-fiscal year in question by the Maryland Racing Commission to the taxpayer. The-Commissioner of Internal Revenue denied taxpayer’s application for refund. This civil action was then filed to recover the sum of $28,731.29, alleged to…
2Cases cited23 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- Irwin v. GavitSupreme Court of the United States · 1925
18 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- H. O. Williams and Mrs. Ada L. Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- Blaine Johnson and His Wife, Evelyn K. Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1956
- Rosalie M. Schubert v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1961
- Southern Maryland Agricultural Ass'n v. United StatesUnited States Court of Claims · 1957
- Goelet v. United StatesDistrict Court, S.D. New York · 1958
16 more not listed; retrieve them via the Exa API.