Chagra v. Commissioner
United States Tax Court
Ps were involved in drug and gambling activities during some of the years 1977 through 1981. Ps expended large sums of money during 1977, 1978, 1980, and 1981. During 1980, P, Jamiel Chagra, gambled extensively in Las Vegas winning and losing large sums of money. Both Ps were ultimately incarcerated upon their conviction for various felonies.
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Ps were involved in drug and gambling activities during some of the years 1977 through 1981. Ps expended large sums of money during 1977, 1978, 1980, and 1981. During 1980, P, Jamiel Chagra, gambled extensively in Las Vegas winning and losing large sums of money. Both Ps were ultimately incarcerated upon their conviction for various felonies. (Jamiel Chagra was convicted of various drug related crimes and Elizabeth Chagra was convicted of conspiracy to obstruct justice and conspiracy to murder a Federal Judge.) Ps failed to report all their income from gambling and drug activities for some of…
1Opinion of the Court
JAMIEL AND ELIZABETH CHAGRA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Chagra v. Commissioner
Docket No. 17826-85
United States Tax Court
T.C. Memo 1991-366; 1991 Tax Ct. Memo LEXIS 415; 62 T.C.M. (CCH) 347; T.C.M. (RIA) 91366;
August 6, 1991, Filed
Decision will be entered under Rule 155.
Ps were involved in drug and gambling activities during some of the years 1977 through 1981. Ps expended large sums of money during 1977, 1978, 1980, and 1981. During 1980, P, Jamiel Chagra, gambled extensively in Las Vegas winning and losing large sums of money. Both Ps were ultimately…
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