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GRIGGS v. UNITED STATES

No. 72-59.

314 F.2d 515 (1963)

Hobart M. GRIGGS and Gladys B. Griggs v. The UNITED STATES.

United States Court of Claims.

Rehearing Denied June 7, 1963.

Attorney(s) appearing for the Case

William J. Holliman, Washington, D. C., for plaintiffs.

Theodore D. Peyser, Jr., Washington, D. C., with whom was Asst. Atty. Gen. Louis F. Oberdorfer, for defendant. Edward S. Smith and Lyle M. Turner, Washington, D. C., were on the brief.

Before JONES, Chief Judge, and WHITAKER, LARAMORE, DURFEE and DAVIS, Judges.

JONES, Chief Judge.

The issue in this case is whether an award made to a Government employee under the Incentive Awards Act should be taxed as income. The question turns on whether the prize money is excluded from the plaintiffs' gross income by the provisions of section 74(b) of the Internal Revenue Code (26 U.S.C. § 74 (1958 ed.)).

By the terms of the Internal Revenue Code1 all income from whatever source derived is taxable...

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