GENE P. GREEN AND LOUISE GREEN, Petitionersv.COMMISSIONER OF INTERNAL REVENUE, Respondent United States Tax Court 66 T.C. 538 (Cite as: 66 T.C. 538) Docket No. 1785-73. Filed June 22, 1976. Petitioner was a member of a partnership, known as the Raven Club, which conducted a casino-type gambling operation, including dice tables, a roulette wheel, blackjack tables, and slot machines, in Biloxi...
Twenty-Sixth Amendment
Section 1
The right of citizens of the United States, who are eighteen years of age or older, to vote shall not be denied or abridged by the United States or by any State on account of age.
Section 2
The Congress shall have power to enforce this article by appropriate legislation.
Mack v. Commissioner (1970)
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Mack v. Commissioner (1969)
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Twenty-Fifth Amendment
Section 1 In case of the removal of the President from office or of his death or resignation, the Vice President shall become President. Section 2 Whenever there is a vacancy in the office of the Vice President, the President shall nominate a Vice President who shall take office upon confirmation by a majority vote of both Houses of Congress. Section 3 Whenever the President transmits to the...
Donovan v. Commissioner of Internal Revenue (1966)
DANIEL F. DONOVAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Court of Appeals First Circuit. 359 F.2d 64, 17 A.F.T.R.2d 839, 66-1 USTC P 9366 (Cite as: 359 F.2d 64) No. 6678. April 13, 1966. Taxpayer filed a petition for review of a decision of the Tax Court of the United States. . The Court of Appeals held that where the taxpayer, in his income tax return...
Donovan v. Commissioner of Internal Revenue (1965)
DANIEL F. DONOVAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Tax Court of the United States. T.C. Memo. 1965-247, 1965 WL 1022 (Tax Ct.), 24 T.C.M. (CCH) 1325, T.C.M. (P-H) P 65,247, 1965 PH TC Memo 65,247 (Cite as: T.C. Memo. 1965-247) Docket No. 5438-63. Filed September 15, 1965. Held: Petitioner failed to establish by competent evidence that his losses from wagering...
Twenty-Fourth Amendment
Section 1 The right of citizens of the United States to vote in any primary or other election for President or Vice President, for electors for President or Vice President, or for Senator or Representative in Congress, shall not be denied or abridged by the United States or any State by reason of failure to pay any poll tax or other tax. Section 2 The Congress shall have power to enforce this...
McClanahan v. Commissioner of Internal Revenue (1961)
F. L. McCLANAHAN, Appellant, v. UNITED STATES OF AMERICA, Appellee. United States Court of Appeals Fifth Circuit. 292 F.2d 630, 8 A.F.T.R.2d 5077, 61-2 USTC P 9550 (Cite as: 292 F.2d 630) No. 18665. July 7, 1961. Rehearing Denied August 10, 1961. Income tax evasion prosecution, based on defendant’s alleged failure to report gambling winnings. The United States District Court for the...
Twenty-Third Amendment
Section 1 The District constituting the seat of Government of the United States shall appoint in such manner as the Congress may direct: A number of electors of President and Vice President equal to the whole number of Senators and Representatives in Congress to which the District would be entitled if it were a State, but in no event more than the least populous State; they shall be in addition...