McDERMOTT v. COMMISSIONER OF INTERNAL REVENUE

No. 8876.

150 F.2d 585 (1945)

McDERMOTT v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals District of Columbia

Decided June 18, 1945.


Attorney(s) appearing for the Case

Mr. Edgar Turlington, of Washington, D. C., with whom Mr. Charles B. McInnis, Mr. Ernest M. Callomon, and Mrs. Irene Kennedy, all of Washington, D. C., were on the brief, for petitioner.

Mr. Morton K. Rothschild, Special Assistant to the Attorney General, with whom Assistant Attorney General Samuel O. Clark, Jr., and Messrs. Sewell Key, Special Assistant to the Attorney General, and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John M. Morawski, Special Attorney, Bureau of Internal Revenue, both of Washington, D. C., were on the brief, for respondent.

Before GRONER, Chief Justice, and EDGERTON and ARNOLD, Associate Justices.


EDGERTON, Associate Justice.

The American Bar Association awarded its Ross Essay Prize for 1939, in the sum of $3000, to the petitioner. The Commissioner of Internal Revenue ruled that the prize was taxable to the petitioner as income and the Tax Court of the United States sustained the Commissioner. The petitioner brought the case here for review.

Erskine M. Ross, a retired federal judge, died at his home in California in 1928. His will contained the following...

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