Weidekamp v. Commissioner
United States Tax Court
The petitioner, a parimutuel calculator at racetracks, is a native of Louisville, Kentucky, and maintained a residence there. He worked at Churchill Downs Race Track in Louisville for 38 days each year, 19 days in the spring and 19 days in the fall, which was the extent of the racing season there. While working at Churchill Downs he would arrange employment for the summer and winter seasons with officials of other racetracks who usually attended the Churchill Downs meet.
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The petitioner, a parimutuel calculator at racetracks, is a native of Louisville, Kentucky, and maintained a residence there. He worked at Churchill Downs Race Track in Louisville for 38 days each year, 19 days in the spring and 19 days in the fall, which was the extent of the racing season there. While working at Churchill Downs he would arrange employment for the summer and winter seasons with officials of other racetracks who usually attended the Churchill Downs meet. He was employed at three or four different racetracks away from Louisville for 293 days during each of the years 1952 and…
1Opinion of the Court
OPINION.
Black, Judge:
The petitioner, a parimutuel calculator at racetracks, is a native of Louisville, Kentucky, and maintained a residence there. He worked at Churchill Downs Race Track in Louisville for 38 days each year, 19 days in the spring and 19 days in the fall, which was the extent of the racing season there. While working at Churchill Downs he would arrange employment for the summer and winter seasons with officials of other racetracks who usually attended the Churchill Downs meet. He was employed 'at three or four different racetracks away from Louisville for 293 days during each…
2Cases cited3 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Peurifoy v. CommissionerUnited States Tax Court · 1956
- Wilson John Fisher v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
3Cited by30 opinions
- Michaels v. CommissionerUnited States Tax Court · 1969
- Daly v. CommissionerUnited States Tax Court · 1979
- Carroll E. Burns and Gladys Burns v. William M. Gray, District Director of Internal RevenueCourt of Appeals for the Sixth Circuit · 1961
- Sapson v. Comm'rUnited States Tax Court · 1968
- Dilley v. CommissionerUnited States Tax Court · 1972
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