DAVID HOCHMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent United States Tax Court T.C. Memo. 1986-24, 1986 WL 21421 (U.S.Tax Ct.), 51 T.C.M. (CCH) 311, T.C.M. (P-H) ¶ 86,024, 1986 PH TC Memo 86,024 (Cite as: T.C. Memo. 1986-24) Docket No. 25862-83. Filed January 22, 1986. P was a casual, i.e., nonprofessional gambler, whose gambling losses exceeded his winnings in 1980. He was...
Appeal of McKenna (1925)
Appeal of JAMES P. McKENNA. Board of Tax Appeals. 1 B.T.A. 326 (1925) Docket No. 121. Submitted November 17, 1924. Decided January 13, 1925. Hugh Satterlee, Esquire, for the taxpayer. Willis D. Nance, Esquire (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner. Robert Spear, Esquire, filed a brief as amicus curiae. Before IVINS, KORNER, and MARQUETTE. This appeal involves an...