Legal Opinion
Howard F. And Mildred E. Keogh v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided August 17, 1983No. 81-7780PublishedCited by 49 opinions
1Opinion of the Court
DUNIWAY, Circuit Judge:
In this case we review the tax court’s finding of income tax deficiencies against a Las Vegas casino employee. The wife of the employee is a party solely because the two filed a joint return. We affirm.
I. Facts.
Appellant husband here, petitioner in the tax court, was employed at the Dunes Hotel & Country Club, in Las Vegas. He worked in the casino, where he dealt blackjack or ran “big wheel” or roulette games and was known as a 21 dealer. The 21 dealers earned regular wages paid semimonthly. In addition, 21 players sometimes gave them tips or “tokes” in the form of…
2Cases cited19 opinions
- Chambers v. MississippiSupreme Court of the United States · 1973
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Helvering v. TaylorSupreme Court of the United States · 1935
- Palmer v. HoffmanSupreme Court of the United States · 1943
- Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
14 more not listed; retrieve them via the Exa API.
3Cited by49 opinions
- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- In The Matter Of Fidelity Holding Company, Ltd.Court of Appeals for the Fifth Circuit · 1988
- Cathy Miller Hardy v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1999
- Anastasato v. CommissionerCourt of Appeals for the Third Circuit · 1986
- Preston v. HecklerCourt of Appeals for the Ninth Circuit · 1984
44 more not listed; retrieve them via the Exa API.