Legal Opinion
John A. Gambling and Sally Gambling v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided May 27, 1982No. 989, Docket 82-4010PublishedCited by 4 opinions
1Opinion of the Court
MESKILL, Circuit Judge:
John A. and Sally Gambling (“Gambling”) appeal from a decision of the United States Tax Court, Wilbur, J., upholding a determination by the Commissioner of Internal Revenue (“Commissioner”) of a deficiency in Gambling’s federal income tax for the calendar year 1973 in the amount of $50,508.17 plus accrued statutory interest. For the reasons set forth below, we affirm.
*298BACKGROUND
On January 1, 1963, Gambling and radio station WOR, a division of RKO General, Inc. (“RKO”), entered into an agreement (the “1963 agreement”) “providing for the engagement by RKO of [Gambling’s]…
2Cases cited7 opinions
- Corliss v. BowersSupreme Court of the United States · 1930
- Lipsky v. Commonwealth United Corp.Court of Appeals for the Second Circuit · 1976
- Nichols v. NicholsNew York Court of Appeals · 1954
- Rottkamp v. EgerNew York Supreme Court · 1973
- Daniel S. Kampel and Clarisse Kampel v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1980
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Municipal Capital Appreciation Partners I, L.P. v. PageDistrict Court, S.D. New York · 2002
- Favell v. United StatesUnited States Court of Claims · 1989
- Wayland Investment Fund, LLC v. Millenium Seacarriers, Inc.District Court, S.D. New York · 2000
- John A. Gambling and Sally Gambling v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1982