Legal Opinion
Sheldon Rogers v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided October 21, 1957No. 11986PublishedCited by 12 opinions
1Opinion of the Court
DUFFY, Chief Judge.
This is an appeal from the Tax Court which decided that 25% of the bank deposits made by taxpayer during the years 1949, 1950 and 1951 was income, some of which had not been reported on taxpayer’s returns for those years.
During the years in question, taxpayer lived in Milwaukee and derived income as a sports broker, handling and placing bets for others with bookmakers and professional bettors. In 1949 he was also in the concession business working at state fairs, carnivals and sport shows. He also did some work at race tracks in Florida.
Taxpayer regularly called on persons…
2Cases cited6 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Etta Potson Bodoglau, Administratrix of the Estate of Michael Potson, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- The United States of America v. John J. DoyleCourt of Appeals for the Seventh Circuit · 1956
- Morris Miller v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1956
- Harris v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1949
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Ronald L. Lerch and Dalene Lerch v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1989
- United States v. Walter H. Schroeder, Josephine J. Schroeder, and Louis BrodnanCourt of Appeals for the Seventh Circuit · 1990
- Goldsmith v. CommissionerUnited States Tax Court · 1958
- Alice v. Prokop and Harry W. Prokop. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Alice v. ProkopCourt of Appeals for the Seventh Circuit · 1958
- Oswill M. Cummings, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1969
7 more not listed; retrieve them via the Exa API.