Legal Opinion
Alvin and Alice B. Butchko v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided February 5, 1981No. 78-3113PublishedCited by 2 opinions
1Opinion of the Court
KASHIWA, Judge:
Alvin Butchko, 1 the taxpayer, appeals from a judgment of the Tax Court 2 denying him a deduction of $358 claimed as an employee business expense. We affirm the decision of the Tax Court.
The facts have been stipulated by the parties. Taxpayer is a racetrack teller and, during the 1974 racing season, was employed by the California Jockey Club, Tanforan Racing Association, Pacific Racing Association, and the California Capitol Trotting Association. Taxpayer’s job entailed accepting wagers at the various racetracks by selling pari-mutuel tickets. Errors occurred during such sales;…
2Cases cited11 opinions
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Beaver v. CommissionerUnited States Tax Court · 1970
- Commissioner v. ConnellySupreme Court of the United States · 1949
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3Cited by2 opinions
- Alexander Shokai, Inc. Edward Alexander Estelle Alexander v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1994
- Gierek v. CommissionerUnited States Tax Court · 1993