Shiosaki v. Commissioner
United States Tax Court
Rule 121(b), Tax Court Rules of Practice and Procedure. -- The respondent moved for summary judgment on the ground that the petitioner was collaterally estopped from litigating the respondent's determination of deficiencies. Held, as the respondent failed to show that there is an absence of a "genuine dispute as to any material fact," the motion is denied.
1Opinion of the Court
OPINION
Simpson, Judge:
The respondent has made a timely motion for summary judgment pursuant to Rule 121, Tax Court Rules of Practice and Procedure,1 in these three cases, which all involve the same petitioner and the same issue.
The petitioner has been before this Court in a prior case, James T. Shiosaki, T.C. Memo. 1971-24. In that case, the petitioner had incurred certain expenses in traveling to Las Vegas for purposes of gambling in 1967, and he sought to deduct them under section 212(1) of the Internal Revenue Code of 1954.2 The Court decided that such expenses were not deductible because…
2Cases cited15 opinions
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- First Nat. Bank of Ariz. v. Cities Service Co.Supreme Court of the United States · 1968
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Consolidated Electric Co. v. United States of America for Use and Benefit of Gough Industries, Inc.Court of Appeals for the Ninth Circuit · 1966
- Charlie Cox v. American Fidelity & Casualty Co., a Corporation and Underwriters at Lloyd's, LondonCourt of Appeals for the Ninth Circuit · 1957
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3Cited by193 opinions
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
- Jacklin v. CommissionerUnited States Tax Court · 1982
- Espinoza v. CommissionerUnited States Tax Court · 1982
- FPL Group, Inc. v. CommissionerUnited States Tax Court · 2001
- Rauenhorst v. Comm'rUnited States Tax Court · 2002
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