Legal Opinion
Free-Pacheco v. United States
United States Court of Federal Claims
Decided July 16, 2014No. 1:12-cv-00121PublishedCited by 2 opinions
1Opinion of the Court
Federal Tax Deductions; Foreign Nonresident; 26 U.S.C. § 871; Trade or Business; 26 C.F.R. § 1.183-2; Continuity and Regularity; Expectation of Profit; Gambling; Slot Machines.
OPINION
HORN, J.
Plaintiff, Enrique Free Pacheco, a Mexican citizen and nonresident of the United States, brought suit to recover a tax refund in excess of $16,360,455.00, not including interest, withheld by the United States Internal Revenue Service (IRS). This sum, according to plaintiff, represents the amount the IRS automatically withheld from plaintiffs jackpot winnings while plaintiff gambled at slot machines in Las…
2Cases cited111 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Arbaugh v. Y & H Corp.Supreme Court of the United States · 2006
- Hertz Corp. v. FriendSupreme Court of the United States · 2010
- United States v. CottonSupreme Court of the United States · 2002
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
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3Cited by2 opinions
- McManus v. United StatesUnited States Court of Federal Claims · 2017
- Local No 499, Bd of Trustees v. Art Iron, Inc.Court of Appeals for the Sixth Circuit · 2024