MARYLAND JOCKEY CLUB OF BALTIMORE CITY v. UNITED STATES

No. 11641 Civil.

189 F.Supp. 70 (1960)

MARYLAND JOCKEY CLUB OF BALTIMORE CITY, a Maryland corporation, v. UNITED STATES of America.

United States District Court D. Maryland.

November 23, 1960.


Attorney(s) appearing for the Case

Jacob Kartman, Stanley H. Wilen, and Burke, Gerber & Wilen, Baltimore, Md., for plaintiff.

Leon H. A. Pierson, U. S. Atty., Baltimore, Md., Charles K. Rice, Asst. Atty. Gen., James P. Garland, Lyle M. Turner, and Benjamin H. Pester, Attys., Dept. of Justice, Washington, D. C., for defendant.


THOMSEN, Chief Judge.

This is an action to recover income taxes alleged to have been erroneously assessed and collected for the fiscal period which began December 1, 1954 and ended August 31, 1955, and for the fiscal year ended August 31, 1956. The issue presented is whether certain sums paid to taxpayer out of the "Racing Fund" pursuant to Art. 78B, sec. 12, Annotated Code of Maryland, 1957 ed.,1 as reimbursement for capital expenditures...

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