Gajewski v. Commissioner
United States Tax Court
Held, on remand from the Court of Appeals for the Second Circuit (723 F.2d 1062), that this petitioner's gambling activities do not constitute a trade or business. Held, further, that the failure of Congress to permit the deduction of his gambling losses for purposes of computing the minimum tax is not unconstitutional.
1Opinion of the Court
Richard Gajewski, Petitioner v. Commissioner of Internal Revenue, Respondent
Gajewski v. Commissioner
Docket No. 22936-80
United States Tax Court
84 T.C. 980; 1985 U.S. Tax Ct. LEXIS 74; 84 T.C. No. 63;
May 23, 1985. May 23, 1985, Filed
Decision will be entered for the respondent.
Held, on remand from the Court of Appeals for the Second Circuit (723 F.2d 1062), that this petitioner's gambling activities do not constitute a trade or business. Held, further, that the failure of Congress to permit the deduction of his gambling losses for purposes of computing the minimum tax is not unconstitutional.
John…
2Cases cited26 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Sullenger v. CommissionerUnited States Tax Court · 1948
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