Legal Opinion
Skeeles v. United States
United States Court of Claims
Decided February 6, 1951No. 48838, 48839PublishedCited by 26 opinions
1Opinion of the Court
JONES, Chief Judge.
These cases involve gambling losses. In reporting income may such losses be carried forward from a previous year as a deduction for the current year on the ground that gambling was the taxpayer’s business, and that the deduction should be allowed as a business loss?
Gambling is apparently as old as the human race. The practice runs back through recorded history until it is lost amid the mysteries of tradition. It affects people in all latitudes, , longitudes and stages of civilization. The ancient and oriental and medieval European as well as the modern American have in time…
2Cases cited12 opinions
- Clifford F. MacEvoy Co. v. United States Ex Rel. Calvin Tomkins Co.Supreme Court of the United States · 1944
- D. Ginsberg & Sons, Inc. v. PopkinSupreme Court of the United States · 1932
- Rodgers v. United StatesSupreme Court of the United States · 1902
- Townsend v. LittleSupreme Court of the United States · 1883
- McKenna v. CommissionerUnited States Board of Tax Appeals · 1925
7 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- William W. Boyd and Ruth G. Boyd v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- Gordon v. CommissionerUnited States Tax Court · 1974
- George Winkler v. United StatesCourt of Appeals for the First Circuit · 1956
- Offutt v. CommissionerUnited States Tax Court · 1951
- Irving Nitzberg and Ida Nitzberg, and Sid Miller and Helen Miller v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1978
21 more not listed; retrieve them via the Exa API.