UNITED STATES v. MARYLAND JOCKEY CLUB

No. 6712.

210 F.2d 367 (1954)

UNITED STATES v. MARYLAND JOCKEY CLUB OF BALTIMORE CITY.

United States Court of Appeals, Fourth Circuit.

Decided February 3, 1954.


Attorney(s) appearing for the Case

Homer R. Miller, Sp. Asst. to Atty. Gen., and Paul C. Wolman, Jr., Asst. U. S. Atty., Baltimore, Md. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Robert N. Anderson, Sp. Assts. to Atty. Gen., and George Cochran Doub, U. S. Atty., Baltimore, Md., on the brief), for appellant.

Richard W. Case, Baltimore, Md. (Lawrence Perin and Semmes, Bowen & Semmes, Baltimore, Md., on the brief), for appellee.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.


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...

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