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...
Twenty-Second Amendment
Section 1 No person shall be elected to the office of the President more than twice, and no person who has held the office of President, or acted as President, for more than two years of a term to which some other person was elected President shall be elected to the office of the President more than once. But this Article shall not apply to any person holding the office of President when this...
Skeeles v. United States (1951)
ESTATE OF WILLIAM E. SKEELES v. UNITED STATES; ANNE C. SKEELES v. UNITED STATES (two cases). United States Court of Claims. 118 Ct.Cl. 362, 95 F.Supp. 242, 51-1 USTC ¶ 9157, 40 A.F.T.R. 197 (Cite as: 118 Ct.Cl. 362, 95 F.Supp. 242) Nos. 48838, 48839. February 6, 1951. Anne C. Skeeles brought an action as administratrix of the estate of William E. Skeeles, deceased, and an action in her...