The question here is whether a horse entered in a claiming race is subject to a use tax. The practices followed in claiming races thus becoming open to judicial inquiry, we look first of all to the record to see more clearly what are the technicalities of "a claiming race".
There we are advised from well-informed testimony that a claiming race is one in which every horse is entered at a price...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
