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MARYLAND JOCKEY CLUB OF BALTIMORE CITY v. UNITED STATES

No. 8323.

292 F.2d 469 (1961)

MARYLAND JOCKEY CLUB OF BALTIMORE CITY, a Maryland Corporation, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fourth Circuit.

Decided June 19, 1961.

Attorney(s) appearing for the Case

Stanley H. Wilen and Jacob Kartman, Baltimore, Md. (Burke, Gerber & Wilen, Baltimore, Md., on brief), for appellant.

John A. Bailey, Attorney, Department of Justice, Washington, D. C. (John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson and Robert N. Anderson, Attorneys, Department of Justice, Washington, D. C., and Joseph D. Tydings, U. S. Atty., Baltimore, Md., on brief), for appellee.

Before SOPER, HAYNSWORTH, and BOREMAN, Circuit Judges.

PER CURIAM.

The question is whether certain receipts from the Maryland Racing Commission, paid out of its "Racing Fund" were taxable income to the taxpayer or capital contributions not subject to federal income tax. A similar question involving disbursements to the same taxpayer by the Maryland Racing Commission under an earlier statute of that state was determined by this Court in United States v. Maryland Jockey Club, 4 Cir., 210 F.2d 367

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