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...
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...
Winkler v. United States (1956)
GEORGE WINKLER, Defendant, Appellant, v. UNITED STATES OF AMERICA, Appellee. United States Court of Appeals First Circuit. 230 F.2d 766, 56-1 USTC ¶ 9342, 49 A.F.T.R. 345 (Cite as: 230 F.2d 766) No. 5026. March 8, 1956. Defendant was convicted of willful and knowing failure to make an income tax return. The United States District Court for the District of Rhode Island, Edward William Day, J...
Johnston v. Commissioner of Internal Revenue (1955)
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Commissioner v. Glenshaw Glass Company (1955)
COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. GLENSHAW GLASS COMPANY and William Goldman Theatres, Inc. Supreme Court of the United States 348 U.S. 426, 75 S.Ct. 473, 99 L.Ed. 483, 55-1 USTC P 9308, 47 A.F.T.R. 162, 1955-1 C.B. 207 (Cite as: 348 U.S. 426, 75 S.Ct. 473) No. 199. Argued February 28, 1955. Decided March 28, 1955. Rehearing Denied May 9, 1955. See 349 U.S. 925, 75 S.Ct. 657...
Offutt v. Commissioner of Internal Revenue (1951)
ROY T. OFFUTT, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Tax Court of the United States. 16 T.C. 1214 (Cite as: 16 T.C. 1214) Docket No. 21436. Promulgated May 31, 1951. George Bouchard, Esquire, for the petitioner. A. J. Hurley, Esquire, for the respondent. Wagering losses in excess of wagering gains held not available to offset other income nor to create net operating loss...
Skeeles v. United States (1951)
ESTATE OF WILLIAM E. SKEELES v. UNITED STATES; ANNE C. SKEELES v. UNITED STATES (two cases). United States Court of Claims. 118 Ct.Cl. 362, 95 F.Supp. 242, 51-1 USTC ¶ 9157, 40 A.F.T.R. 197 (Cite as: 118 Ct.Cl. 362, 95 F.Supp. 242) Nos. 48838, 48839. February 6, 1951. Anne C. Skeeles brought an action as administratrix of the estate of William E. Skeeles, deceased, and an action in her...
Carmack v. Commissioner of Internal Revenue (1950)
CARMACK et ux.v.COMMISSIONER OF INTERNAL REVENUE. United States Court of Appeals Fifth Circuit. 183 F.2d 1, 50-2 USTC ¶ 9360, 39 A.F.T.R. 620 (Cite as: 183 F.2d 1) No. 13075. June 30, 1950. On Motion to Modify August 1, 1950. Petition by Joseph and Bula R. Carmack to review a decision of the Tax Court of the United States, District of Texas, redetermining a deficiency in a federal income tax...
Silver v. Commissioiner (1940)
MAX SILVER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Board of Tax Appeals. 42 B.T.A. 461 (1940) Docket No. 100186. Promulgated August 6, 1940. Harry Friedman, Esquire, and Joseph A. Bonchi, Esquire, for the petitioner. Charles P. Reilly, Esquire, and John M. Kennedy, Esquire, for the respondent. This is a proceeding to redetermine a deficiency in income tax of $14,737.16 for...
Huntington v. Commissioner of Internal Revenue (1937)
SAMUEL L. HUNTINGTON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Board of Tax Appeals. 35 B.T.A. 835 (1937) Docket No. 78916. Promulgated April 2, 1937. J. W. Davern, Esquire, for the petitioner. I. Graff, Esquire, for the respondent. The respondent determined a deficiency in petitioner’s income tax for the year 1932 in the amount of $6,965.55. He also added a fraud...