Kingsbury v. Commissioner
United States Tax Court
In 1962 petitioner entered into an agreement with Mildred Sekyra, whereby petitioner took over the operation of a cardroom on premises owned by Sekyra. The agreement called for fixed monthly payments from petitioner to Sekyra. There was no formal assignment of Sekyra's license to operate the cardroom because any such assignment would have resulted in revocation of the license by county officials.
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In 1962 petitioner entered into an agreement with Mildred Sekyra, whereby petitioner took over the operation of a cardroom on premises owned by Sekyra. The agreement called for fixed monthly payments from petitioner to Sekyra. There was no formal assignment of Sekyra's license to operate the cardroom because any such assignment would have resulted in revocation of the license by county officials. In 1965 county officials determined that the 1962 agreement between petitioner and Sekyra was in fact an assignment of the license to operate a cardroom and, consequently, suspended the license. In…
1Opinion of the Court
OPINION
Sekyra has, since before 1958, owned and been licensed to operate a cardroom known as the Pass Club in Ventura County, Calif. A county ordinance passed in 1958 prohibited the operation of cardrooms except with respect to cardrooms which on the effective date of the ordinance were being operated pursuant to an already existing valid license. Cardroom licenses in effect on the date of the ordinance remained valid only for the place and operator stated in the license and were made nontransferable. In 1962 Sekyra entered into a written agreement with petitioner whereby petitioner agreed to…
2Cases cited34 opinions
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Commissioner v. Gillette Motor Transport, Inc.Supreme Court of the United States · 1960
- Commissioner of Internal Revenue v. José FerrerCourt of Appeals for the Second Circuit · 1962
- Commissioner of Internal Revenue v. Golonsky. Commissioner of Internal Revenue v. GoldCourt of Appeals for the Third Circuit · 1952
- Canelo v. CommissionerUnited States Tax Court · 1969
29 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Davis v. CommissionerUnited States Tax Court · 1980
- Burwell v. CommissionerUnited States Tax Court · 1987
- Freesen v. CommissionerUnited States Tax Court · 1985
- Rothstein v. CommissionerUnited States Tax Court · 1988
31 more not listed; retrieve them via the Exa API.