Legal Opinion
Wilmar Eugene Allen v. U.S. Government Department of Treasury and Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided December 16, 1992No. 91-2837PublishedCited by 8 opinions
1Opinion of the Court
POLITZ, Chief Judge:
In this taxpayer refund action, Wilmar Eugene Allen appeals an adverse summary judgment which holds that “tokes” — gratuities given by casino gamblers to dealers— are, like tips, compensation under the Internal Revenue Code but are not gain from wagering transactions. We affirm.
Background
The record reflects no factual disputes of consequence. During the years 1985 and 1986 Allen worked as a blackjack dealer at the Imperial Palace Casino in Las Vegas, Nevada. The Internal Revenue Service selected for audit his tax returns for those years. Allen could not substantiate…
2Cases cited9 opinions
- Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
- Wendell Olk v. United StatesCourt of Appeals for the Ninth Circuit · 1976
- William W. Boyd and Ruth G. Boyd v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- Lynda D. Perry v. Mercedes Benz of North America, Inc. And Abc Insurance CompanyCourt of Appeals for the Fifth Circuit · 1992
- Knoll v. C.I.RCourt of Appeals for the Ninth Circuit · 1984
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Mayo v. Comm'rUnited States Tax Court · 2011
- Meeks v. Greenville Casino Partners, L.P. (In Re Armstrong)United States Bankruptcy Court, E.D. Arkansas · 1998
- Tschetschot v. Comm'rUnited States Tax Court · 2007
- BALOT v. COMMISSIONERUnited States Tax Court · 2001
- Executive Network Club v. CommissionerUnited States Tax Court · 1995
3 more not listed; retrieve them via the Exa API.