WILLIAM C. COLEMAN, Chief Judge.
This is a suit for the refund of income taxes paid by plaintiff for the tax year 1942 in the amount of $1,622.85. The only question at issue is whether $6,850, which the plaintiff had received in 1942 as an award made by the James F. Lincoln Arc Welding Foundation for a paper dealing with the general subject of progress made by application of arc welding in industry, constitutes taxable income of the plaintiff.
Substantially...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.