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, 8828-82Published

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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

John Catalano and Ruth Catalano, et al., 1 Petitioners v. Commissioner of Internal Revenue, Respondent

Catalano v. Commissioner

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,…

2Cases cited10 opinions

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

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

Court: United States Tax Court
Decided: July 7, 1983
Docket: No. 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, 8828-82
Parties: Catalanov.Commissioner
Status: Published
Cites: 10 opinions