Bevers v. Commissioner
United States Tax Court
Lawrence E. Bevers, a dealer in a gambling casino in Las Vegas, Nevada, received certain sums throughout 1953 which represented his share of the proceeds of winning wagers which had been made on behalf of all the dealers in the casino by the patrons. Held, these sums represent taxable income in the form of compensation for personal services.
1Opinion of the Court
OPINION.
Rice, Judge:
Respondent contends that the proceeds of the wagers made in petitioner’s behalf were tips given him by the patrons of the casinos, and therefore taxable income under the authority of Harry A. Roberts, 10 T. C. 581 (1948), affd. 176 F. 2d 221 (C. A. 9, 1949). In attacking this contention, petitioners argue that such amounts were gifts, and were therefore excludible from gross income. In the alternative, they contend that the side money which was received represented gambling income against which their gambling losses may be offset.
Included within the sweeping definition of…
2Cases cited2 opinions
- Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- Roberts v. CommissionerUnited States Tax Court · 1948
3Cited by17 opinions
- Wendell Olk v. United StatesCourt of Appeals for the Ninth Circuit · 1976
- Olk v. United StatesDistrict Court, D. Nevada · 1975
- Mayo v. Comm'rUnited States Tax Court · 2011
- Wilmar Eugene Allen v. U.S. Government Department of Treasury and Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1992
- Armeno v. United StatesUnited States Court of Claims · 1984
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