COMMISSIONER OF INTERNAL REVENUE, Petitionerv. ROBERT P. GROETZINGER. Supreme Court of the United States 480 U.S. 23, 107 S.Ct. 980, 94 L.Ed.2d 25, 59 A.F.T.R.2d 87-532, 55 USLW 4175, 87-1 USTC ¶ 9191, 1987-1 C.B. 77 (Cite as: 480 U.S. 23, 107 S.Ct. 980) No. 85-1226. Argued December 8, 1986. Decided February 24, 1987. Taxpayer brought an action seeking redetermination of deficiency asserted...
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...
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...
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...
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...