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MARYLAND JOCKEY CLUB OF BALTIMORE CITY v. UNITED STATES

No. 9465.

339 F.2d 311 (1964)

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

United States Court of Appeals Fourth Circuit.

Decided December 2, 1964.

Attorney(s) appearing for the Case

Jacob Kartman, Baltimore, Md. (Kartman & Resnick, Baltimore, Md., on brief), for appellant.

Norman H. Wolfe, Atty., Dept. of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and Harry Marselli, Attys., Dept. of Justice, Thomas J. Kenney, U. S. Atty., and Robert W. Kernan, Asst. U. S. Atty., on brief), for appellee.

Before HAYNSWORTH, BOREMAN and BRYAN, Circuit Judges.

ALBERT V. BRYAN, Circuit Judge.

Excess profits tax relief was denied the Maryland Jockey Club of Baltimore City, by the District Court, on moneys received in 1950 and 1953 from the Maryland Racing Commission, and on this appeal the taxpayer renews its assertion that the sums received in those years was "abnormal income" as defined and accorded advantages by section 456 of the Internal Revenue Code of 1939, as amended.

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