Legal Opinion
Eugene R. Thrash v. A. J. O'donnell, Jr., District Director, Internal Revenue Service, United States of America, Intervenor-Appellant
Court of Appeals for the Fifth Circuit
Decided August 16, 1971No. 29743_1PublishedCited by 22 opinions
1Opinion of the Court
JOHN R. BROWN, Chief Judge:
In this appeal, the Government finds itself in the awkward position of having to complain of evidence admitted into trial on its own suggestion. Finding as we do that any such error was harmless and that an apparent error in the charge turns out not to be so in fact, we affirm the judgment of the Court below in favor of Taxpayer.
I. The Device and the Tax
Taxpayer Thrash operated an “Electric Box Score Game,” a mechanical wagering device not unlike roulette in the nature of the gambling risk involved. 1 The game had been purchased pursuant to a promotional letter sent…
2Cases cited20 opinions
- Hanover Bank v. CommissionerSupreme Court of the United States · 1962
- Eusebio M. Martinez, Father of Jacqueline M. Martinez, a Minor, Deceased v. Jose Rodriquez and Antonio Rodriquez, D/B/A Ingram Court ApartmentsCourt of Appeals for the Fifth Circuit · 1968
- Eli D. Goodstein v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Eli D. GoodsteinCourt of Appeals for the First Circuit · 1959
- Barbara A. Nesmith and Richard A. Nesmith v. H. D. AlfordCourt of Appeals for the Fifth Circuit · 1963
- Carl E. Weller and Emily I. Weller v. Commissioner of Internal Revenue, W. Stuart Emmons v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
15 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Fed. Sec. L. Rep. P 97,862 G. A. Thompson & Co., Inc. v. Herbert Partridge, Robert M. Presley, Frank Andrews and C. Thomas MurphyCourt of Appeals for the Fifth Circuit · 1981
- United States v. Felix Benitez RexachCourt of Appeals for the First Circuit · 1973
- Jamison Co. v. Westvaco Corp.Court of Appeals for the Fifth Circuit · 1976
- Spectrofuge Corp. v. Beckman Instruments, Inc.Court of Appeals for the Fifth Circuit · 1978
- Ruth Culver, Cross-Appellees v. Slater Boat Co., Cross Europirates International, Inc., and Cross- Appellees-Appellants v. Odeco Drilling, CrossCourt of Appeals for the Fifth Circuit · 1982
17 more not listed; retrieve them via the Exa API.