ESTATE OF DAN B. CULL, Deceased, William J. Cull, Administrator, and Connie E. Cull, Surviving Spouse, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. United States Court of Appeals, Sixth Circuit. 746 F.2d 1148, 54 A.F.T.R.2d 84-6169, 84-2 USTC ¶ 9878 (Cite as: 746 F.2d 1148) No. 83-1601. Argued August 7, 1984. Decided October 23, 1984. Commissioner of...
Noto v. United States (1984)
LOUIS NOTO AND ANN NOTO, Plaintiffs, v. UNITED STATES, Defendant. United States District Court, D. New Jersey. 598 F.Supp. 440, 54 A.F.T.R.2d 84-6359, 84-2 USTC ¶ 9856 (Cite as: 598 F.Supp. 440) Civ. A. 83-3952. September 21, 1984. Suit was filed by taxpayer when the Internal Revenue Service denied income tax refund claim. The District Court, Lacey, J., held that for taxpayer, a gambler, to...