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MARYLAND JOCKEY CLUB v. UNITED STATES

Civ. No. 5966.

118 F.Supp. 349 (1953)

MARYLAND JOCKEY CLUB OF BALTIMORE CITY v. UNITED STATES.

United States District Court, D. Maryland.

October 20, 1953.

Attorney(s) appearing for the Case

Semmes, Bowen & Semmes, Richard W. Case and Lawrence Perin, Baltimore, Md., for plaintiff.

Bernard J. Flynn, U. S. Atty., and Paul C. Wolman, Jr., Asst. U. S. Atty., Baltimore, Md., for United States.

WILLIAM C. COLEMAN, Chief Judge.

The question presented for decision is: did the $75,608.66 which was received by the plaintiff on November 29, 1948, from the Maryland State Racing Commission as a reimbursement of the cost of rebuilding plaintiff's racing strip at Pimlico Race Course, Baltimore, constitute income subject to federal income tax?

In its income tax return for the fiscal year ending November 30, 1948, plaintiff included this sum as gross income...

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