Ebner v. Commissioner
United States Tax Court
1. George Ebner, as sole proprietor, during the taxable year 1948, and together with Henry Steinhoff as partners during 1949 and 1950, operated a bookmaking establishment in Kenosha, Wisconsin. During said years, petitioners paid or reimbursed in cash railway and taxi fares to and from their premises of out-of-town customers to encourage their patronage and to meet competition of other gambling houses in the area.
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1. George Ebner, as sole proprietor, during the taxable year 1948, and together with Henry Steinhoff as partners during 1949 and 1950, operated a bookmaking establishment in Kenosha, Wisconsin. During said years, petitioners paid or reimbursed in cash railway and taxi fares to and from their premises of out-of-town customers to encourage their patronage and to meet competition of other gambling houses in the area. Such cash payments were recorded contemporaneously with the disbursement thereof, on daily record slips maintained by Ebner during 1948 in the amount of $180.05, and by the partners…
1Opinion of the Court
George G. Ebner v. Commissioner. George G. Ebner and Myrtle H. Ebner v. Commissioner. Henry R. Steinhoff v. Commissioner.
Ebner v. Commissioner
Docket Nos. 53079-53081.
United States Tax Court
T.C. Memo 1958-108; 1958 Tax Ct. Memo LEXIS 122; 17 T.C.M. (CCH) 550; T.C.M. (RIA) 58108;
June 9, 1958
1. George Ebner, as sole proprietor, during the taxable year 1948, and together with Henry Steinhoff as partners during 1949 and 1950, operated a bookmaking establishment in Kenosha, Wisconsin. During said years, petitioners paid or reimbursed in cash railway and taxi fares to and from their premises of…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Burnet v. HoustonSupreme Court of the United States · 1931
- Helvering v. OwensSupreme Court of the United States · 1939
9 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- A. J. Industries, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1974