Legal Opinion
Barba v. United States
United States Court of Claims
Decided June 10, 1983No. 290-82TPublishedCited by 9 opinions
1Opinion of the Court
OPINION ON CROSS-MOTIONS FOR SUMMARY JUDGMENT
Philip R. MILLER, Judge:
Plaintiff claims a refund of federal income taxes withheld from his winnings at two Nevada gambling casinos, on the grounds that as a nonresident alien his winnings were not subject to such taxes, and if they were, they should be offset by his gambling losses during the same year. Both parties have moved for summary judgment.
I
Plaintiff is a citizen and resident of Mexico and has not been engaged in any trade or business in the United States. While vacationing in Nevada in 1980, he “hit” two keno tickets at the Las Vegas…
2Cases cited11 opinions
- Commissioner v. WodehouseSupreme Court of the United States · 1949
- F. L. McClanahan v. United StatesCourt of Appeals for the Fifth Circuit · 1961
- Ditunno v. CommissionerUnited States Tax Court · 1983
- George Winkler v. United StatesCourt of Appeals for the First Circuit · 1956
- McKenna v. CommissionerUnited States Board of Tax Appeals · 1925
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Gajewski v. CommissionerUnited States Tax Court · 1985
- Abeid v. Comm'rUnited States Tax Court · 2004
- Sang J. Park v. CommissionerUnited States Tax Court · 2011
- Free-Pacheco v. United StatesUnited States Court of Federal Claims · 2014
- McManus v. United StatesUnited States Court of Federal Claims · 2017
4 more not listed; retrieve them via the Exa API.