Legal Opinion
Preben Norgaard Sandra C. Norgaard v. Commissioner Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided July 30, 1991No. 90-70097PublishedCited by 102 opinions
1Opinion of the Court
TANG, Circuit Judge:
Petitioners Preben Norgaard and Sandra Norgaard reported gambling winnings on their 1983 tax return. They also declared offsetting gambling losses on their tax return for that year. The Internal Revenue Service (“I.R.S.”) audited and disallowed the loss deductions. A deficiency notice for the tax owed was mailed to the Nor-gaards, as well as for a fraud penalty, and a penalty for substantial understatement of income tax due. The taxpayers contested the imposition of the deficiency and penalties in the tax court. The tax court held that the Norgaards had failed to…
2Cases cited29 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- W. Horace Williams, Sr., and Viola Bloch Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1957
- Kenneth Allen Barbara Allen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1991
- Joseph Edelson and Harriet Edelson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
24 more not listed; retrieve them via the Exa API.
3Cited by102 opinions
- In Re Cascade Roads, Inc., Debtor. United States of America v. Peter H. Arkison, TrusteeCourt of Appeals for the Ninth Circuit · 1994
- Powers v. CommissionerUnited States Tax Court · 1993
- Sparkman v. CommissionerCourt of Appeals for the Ninth Circuit · 2007
- Jade Trading, LLC ex rel. Ervin Capital, LLC v. United StatesUnited States Court of Federal Claims · 2007
- MAGGIE MGMT. CO. v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 1997
97 more not listed; retrieve them via the Exa API.