ESTATE OF DAN B. CULL, Deceased, William J. Cull, Administrator, and Connie E. Cull, Surviving Spouse, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. United States Court of Appeals, Sixth Circuit. 746 F.2d 1148, 54 A.F.T.R.2d 84-6169, 84-2 USTC ¶ 9878 (Cite as: 746 F.2d 1148) No. 83-1601. Argued August 7, 1984. Decided October 23, 1984. Commissioner of...
Noto v. United States (1984)
LOUIS NOTO AND ANN NOTO, Plaintiffs, v. UNITED STATES, Defendant. United States District Court, D. New Jersey. 598 F.Supp. 440, 54 A.F.T.R.2d 84-6359, 84-2 USTC ¶ 9856 (Cite as: 598 F.Supp. 440) Civ. A. 83-3952. September 21, 1984. Suit was filed by taxpayer when the Internal Revenue Service denied income tax refund claim. The District Court, Lacey, J., held that for taxpayer, a gambler, to...
Klein v. Commissioner of Internal Revenue (1983)
JAMES FLETCHER KLEIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent United States Tax Court T.C. Memo. 1983-765, 1983 WL 14743 (U.S.Tax Ct.), 47 T.C.M. (CCH) 725, T.C.M. (P-H) ¶ 83,765, 1983 PH TC Memo 83,765 (Cite as: T.C. Memo. 1983-765) Docket No. 2411-82. Filed December 20, 1983. Held, amount of gambling losses determined. James Fletcher Klein, pro se. Sara W. Dalton, for the...
Delgozzo v. Commissioner of Internal Revenue (1983)
FRANK M. DELGOZZO AND SANDRA DELGOZZO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent United States Tax Court T.C. Memo. 1983-613, 1983 WL 14595 (US Tax Court), 46 T.C.M. (CCH) 1590, T.C.M. (P-H) ¶ 83,613, 1983 PH TC Memo 83,613 (Cite as: T.C. Memo. 1983-613) Docket No. 2887-82. Filed September 28, 1983. Frank M. DelGozzo and Sandra DelGozzo, pro se. Lynn S. Casimir, for the...
Revenue Ruling 83-130 (1983)
Revenue Ruling 83-130; 1983-2 C.B. 148 ISSUES What is the amount of gain recognized by an individual taxpayer on the sale of the taxpayer’s personal residence to a charitable organization that subsequently awards the house as a raffle prize under the circumstances described below? Has the taxpayer made any deductible charitable contribution under section 170 of the Internal Revenue Code...
Umstead v. Commissioner of Internal Revenue (1982)
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Szkirscak v. Commissioner of Internal Revenue (1980)
TIBOR I. SZKIRCSAK AND E. MARIE SZKIRCSAK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent United States Tax Court T.C. Memo. 1980-129, 1980 WL 3975 (US Tax Court), 40 T.C.M. (CCH) 208, T.C.M. (P-H) P 80,129, 1980 PH TC Memo 80,129 (Cite as: T.C. Memo. 1980-129) Docket No. 9813-77. Filed April 21, 1980. Held, petitioners are entitled to deduct gambling losses in amount determined by...
Faulkner v. Commissioner of Internal Revenue (1980)
LEON FAULKNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent United States Tax Court T.C. Memo. 1980-90, 1980 WL 4414 (U.S.Tax Ct.), 40 T.C.M. (CCH) 1, T.C.M. (P-H) P 80,090, 1980 PH TC Memo 80,090 (Cite as: T.C. Memo. 1980-90) Docket No. 13548-78. Filed March 25, 1980. Leon Faulkner, pro se. Louis Carluzzo, for the respondent. MEMORANDUM FINDINGS OF FACT AND OPINION WILBUR, Judge:...
Schooler v. Commissioner of Internal Revenue (1977)
FRED SCHOOLER AND CAROLYN J. SCHOOLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent</43> United States Tax Court 68 T.C. 867 Docket No. 520-76. Filed September 7, 1977. Held, P, who kept no record of either winnings or losses from racetrack betting, failed to establish that his losses exceeded his unreported income from wagering, and therefore, he was not entitled to a...
Revenue Procedure 77-29 Section 3
Revenue Procedure 77-29, Section 3 SECTION 1. PURPOSE. The purpose of this revenue procedure is to provide guidelines to taxpayers concerning the treatment of wagering gains and losses for Federal income tax purposes and the related responsibility for maintaining adequate records in support of winnings and losses. SECTION 2. BACKGROUND. Income derived from wagering transactions is includible in...