Legal Opinion
Gambling v. Commissioner
United States Tax Court
Decided October 7, 1981No. Docket No. 10777-78UnpublishedCited by 2 opinions
1Opinion of the Court
JOHN A. GAMBLING and SALLY GAMBLING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gambling v. Commissioner
Docket No. 10777-78
United States Tax Court
T.C. Memo 1981-585; 1981 Tax Ct. Memo LEXIS 158; 42 T.C.M. (CCH) 1372; T.C.M. (RIA) 81585;
October 7, 1981.
Walter C. Cliff and George Wailand, for the petitioners.
Lewis R. Mandel, for the respondent.
WILBUR
MEMORANDUM FINDINGS OF FACT AND OPINION
WILBUR, Judge: Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1973 in the amount of $ 50,508.17. The sole issue for decision is whether payments of…
2Cases cited17 opinions
- Corliss v. BowersSupreme Court of the United States · 1930
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- In re KellyNew York Court of Appeals · 1968
- Nichols v. NicholsNew York Court of Appeals · 1954
- Rodolitz v. Neptune Paper Prods.New York Court of Appeals · 1968
12 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- John A. Gambling and Sally Gambling v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1982
- John A. Gambling and Sally Gambling v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1982