Gentile v. Commissioner
United States Tax Court
Petitioner derived his income exclusively from personal racetrack winnings and gambling. Held, petitioner was not carrying on a trade or business and was therefore not subject to the self-employment tax imposed by sec. 1401, I.R.C. 1954.
1Opinion of the Court
OPINION
The sole issue presented for decision is whether petitioner’s gambling activities constituted a trade or business so as to subject income derived therefrom to inclusion as self-employment income for purposes of the self-employment tax imposed by section 1401. Petitioner urges that, although he gambled regularly during 1971 and depended solely upon his gambling winnings for the support of his family of five, he was not engaged in a trade or business because he neither provided nor held himself out as a provider of any goods or services to any other person. Respondent argues that a trade…
2Cases cited12 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Margit Sigray Bessenyey v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
- Snow v. CommissionerSupreme Court of the United States · 1974
7 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Gestrich v. CommissionerUnited States Tax Court · 1980
- Robert P. Groetzinger v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1985
- Groetzinger v. CommissionerUnited States Tax Court · 1984
- Ditunno v. CommissionerUnited States Tax Court · 1983
37 more not listed; retrieve them via the Exa API.