Legal Opinion
Flamingo Resort, Inc. v. United States
District Court, D. Nevada
Decided February 26, 1980No. Civ. LV 76-19 RDFPublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM OPINION GRANTING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT AND DENYING PLAINTIFF’S MOTION FOR PAR- ' TIAL SUMMARY JUDGMENT
THE FACTS
ROGER D. FOLEY, Chief Judge.
Flamingo Resort, Inc. (Flamingo), was incorporated on August 17, 1967, and at all times relevant to this case was the owner and operator of a gaming resort in Las Vegas, Nevada. The Flamingo kept its books and reported its taxes on the accrual basis of accounting.
Flamingo filed an income tax return for the short taxable year ended December 31, 1967. The return showed a taxable income of $22,500 and, because of certain tax…
2Cases cited45 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Commissioner v. HansenSupreme Court of the United States · 1959
- Schulde v. CommissionerSupreme Court of the United States · 1963
40 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Flamingo Resort, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- Eastern Service Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1981
- National Recovery Systems v. MazzeiNew York Supreme Court · 1984
- National Recovery Systems v. OrnsteinDistrict Court, E.D. Pennsylvania · 1982
- National Recovery Systems v. WonderNew York Supreme Court · 1983
4 more not listed; retrieve them via the Exa API.