JOHN DAVID ZIELONKA, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court. T.C. Memo. 1997-81, 1997 WL 65941 (U.S.Tax Ct.), 73 T.C.M. (CCH) 2026, T.C.M. (RIA) 97,081, 1997 RIA TC Memo 97,081 (Cite as: T.C. Memo. 1997-81, 1997 WL 65941 (U.S.Tax Ct.)) No. 20037-95. February 18, 1997. John David Zielonka, pro se. Ladd C. Brown, Jr., Atlanta, Georgia, for respondent...
Doffin v. Commissioner of Internal Revenue (1991)
RANDY G. DOFFIN, Petitionerv.COMMISSIONER OF INTERNAL REVENUE, Respondent. United States Tax Court T.C. Memo. 1991-114, 1991 WL 34610 (U.S.Tax Ct.), 61 T.C.M. (CCH) 2157, T.C.M. (P-H) ¶ 91,114, 1991 PH TC Memo 91,114 (Cite as: T.C. Memo. 1991-114) Docket No. 25750-89. Filed March 18, 1991. Garry A. Pearson, for the petitioner. Gail K. Gibson, for the respondent. MEMORANDUM FINDINGS OF FACT...
Barrish v. Commissioner of Internal Revenue (1984)
ARNOLD BARRISH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent United States Tax Court T.C. Memo. 1984-602, 1984 WL 15245 (U.S. Tax Ct.), 49 T.C.M. (CCH) 115, T.C.M. (P-H) ¶ 84,602, 1984 PH TC Memo 84,602 (Cite as: T.C. Memo. 1984-602) Docket Nos. 11020-81 8746-82. Filed November 20, 1984 Mark Howard, for the respondent. Michael Abromovitz, for the petitioner. MEMORANDUM FINDINGS OF...
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...
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...
Green v. Commissioner of Internal Revenue (1976)
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...
Cohan v. Commissioner of Internal Revenue (1930)
GEORGE M. COHAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Circuit Court of Appeals, Second Circuit 39 F.2d 540, 2 USTC P489, 8 A.F.T.R. 10,552 No. 114. March 3, 1930. Appeal from the United States Board of Tax Appeals. Petition by George M. Cohan to review a decision of the Board of Tax Appeals fixing the petitioner’s income taxes from January 1, 1918, to June 30, 1923...