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...
Umstead v. Commissioner of Internal Revenue (1982)
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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...
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...
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...
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...