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...
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...