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Legal Opinion

Catalano v. Commissioner

United States Tax Court

Decided July 7, 1983No. Docket Nos. 2506-80, 2878-80, 4885-80, 4886-80, 4976-80, 4977-80, 4978-80, 4979-80, 4981-80, 4982-80, 4983-80, 4984-80, 4985-80, 4986-80, 4987-80, 4988-80, 4989-80, 4990-80, 5265-80, 5266-80, 5267-80, 5721-80, 5722-80, 5723-80, 5724-80, 5725-80, 5726-80, 5727-80, 5729-80, 5730-80, 5732-80, 5733-80, 5734-80, 5735-80, 5736-80, 5738-80, 6404-80, 7260-80, 7261-80, 7262-80, 7263-80, 7264-80, 7265-80, 7266-80, 7267-80, 7268-80, 7269-80, 7270-80, 7272-80, 7273-80, 7274-80, 7275-80, 7276-80, 7277-80, 7278-80, 7279-80, 7280-80, 7281-80, 7282-80, 7283-80, 7284-80, 7285-80, 7286-80, 7287-80, 7288-80, 7289-80, 7290-80, 7291-80, 7292-80, 7294-80, 7295-80, 7296-80, 7297-80, 7411-80, 7413-80, 7414-80, 7891-80, 7892-80, 7893-80, 7894-80, 7895-80, 7896-80, 7897-80, 7898-80, 8327-80, 8328-80, 8329-80, 8384-80, 8991-80, 9096-80, 9097-80, 9562-80, 9563-80, 10529-80, 10530-80, 10532-80, 11109-80, 11516-80, 12185-80, 12186-80, 14302-80, 14733-80, 14734-80, 16000-80, 16304-80, 17451-80, 17900-80, 18464-80, 21889-80, 4480-81, 2690-82, 8828-82PublishedCited by 6 opinions

At all relevant times, petitioners in these 112 consolidated cases were employed as dealers at Caesar's Palace, a gambling casino in Las Vegas, Nev. Dealers at the casino engaged in a pooling arrangement whereby all tokes were divided equally between the dealers on the basis of length of shifts during each 24-hour period.

Read the full summary

At all relevant times, petitioners in these 112 consolidated cases were employed as dealers at Caesar's Palace, a gambling casino in Las Vegas, Nev. Dealers at the casino engaged in a pooling arrangement whereby all tokes were divided equally between the dealers on the basis of length of shifts during each 24-hour period. Pursuant to an elaborate surveillance program conducted at Caesar's Palace on 48 days during the period Feb. 9, 1976, through Jan. 26, 1977, respondent determined petitioners underreported their toke income during the relevant years. Respondent also asserted additions to tax…

1Opinion of the Court

Fay, Judge:

In these 112 consolidated cases, respondent determined deficiencies ranging from $197.82 to $5,790.87 in and additions to petitioners’ Federal income tax for the years 1976-79.2 The issues are (1) whether petitioners understated their "toke” income by the amounts determined by respondent, and (2) whether petitioners are liable for additions to tax under section 6653(a)3 for negligence.

FINDINGS OF FACT

Some of the facts are stipulated and found accordingly.

All petitioners resided in Nevada when they filed their petitions herein.

At all relevant times, petitioners4 were employed as…

2Cases cited9 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Enoch v. CommissionerUnited States Tax Court · 1972
  3. Meneguzzo v. CommissionerUnited States Tax Court · 1965
  4. Giddio v. CommissionerUnited States Tax Court · 1970
  5. Schroeder v. CommissionerUnited States Tax Court · 1963

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3Cited by6 opinions

  1. Joseph P. Caulfield v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1994
  2. Wilmar Eugene Allen v. U.S. Government Department of Treasury and Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1992
  3. Bruno v. CommissionerUnited States Tax Court · 1985
  4. Catalano v. CommissionerUnited States Tax Court · 1983
  5. McCabe v. CommissionerUnited States Tax Court · 1986

1 more not listed; retrieve them via the Exa API.

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