Legal Opinion
United States v. G. E. Hall and Christine B. Hall, G. E. Hall and Christine B. Hall, Cross-Appellants v. United States of America, Cross-Appellee
Court of Appeals for the Tenth Circuit
Decided July 27, 1962No. 6835, 6836PublishedCited by 18 opinions
1Opinion of the Court
LEWIS, Circuit Judge.
This case explores the personal income tax incidents that occur when a gambling debt is eliminated as between winner and loser by transfer from the loser to the winner of property having a value less than the amount of the debt. The general problem is further complicated by certain refinements appearing in the factual background. The suit arose in the United States District Court for the Western District of Oklahoma as a claim for refund of income taxes for the year 1950 and resulted in a judgment favoring the taxpayer Hall 1 in the amount of $54,-220.32. The judgment…
2Cases cited10 opinions
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- Bowers v. Kerbaugh-Empire Co.Supreme Court of the United States · 1926
- Dallas T. & T. Warehouse Co. v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1934
- West Indies v. First Nat. Bank of NevadaNevada Supreme Court · 1950
5 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Estate of Delman v. CommissionerUnited States Tax Court · 1979
- David & Louise Zarin v. Commissioner of Internal Revenue. Appeal of David Zarin and Louise ZarinCourt of Appeals for the Third Circuit · 1990
- Zarin v. CommissionerUnited States Tax Court · 1989
- Robert B. Riss and Georgina Riss v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1966
- Preslar v. CommissionerCourt of Appeals for the Tenth Circuit · 1999
13 more not listed; retrieve them via the Exa API.