UNITED STATES v. ROBERTSON

No. 4243.

190 F.2d 680 (1951)

UNITED STATES v. ROBERTSON.

United States Court of Appeals Tenth Circuit.

July 10, 1951.


Attorney(s) appearing for the Case

Ellis N. Slack, Washington, D. C. (Theron Lamar Caudle, Asst. Atty. Gen., Harry Baum, Sp. Asst. to the Atty. Gen., Scott M. Matheson, U. S. Atty., and Bryant H. Croft, Asst. U. S. Atty., Salt Lake City, Utah, were with him on the brief), for appellant.

S. E. Blackham, Provo, Utah (Sandgren & Blackham, Provo, Utah, on the brief), for appellee.

Before BRATTON, MURRAH, and PICKETT, Circuit Judges.


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 a 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...

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