Legal Opinion
United States v. Plisco
District Court, District of Columbia
Decided March 13, 1961No. Civ. A. No. 887-58PublishedCited by 7 opinions
1Opinion of the Court
McLAUGHLIN, District Judge.
These are three cases consolidated for trial, each involving an identical issue. In each the Government seeks to recover what it alleges are unpaid income taxes for the years 1948, 1949 and 1950. During the years in question defendants were engaged as partners in a gambling enterprise. They filed returns based on what they contend to be their net income from said enterprise, that is upon their winnings minus the losses they allege they suffered. The Commissioner of Internal Revenue accepted so much of their respective returns as indicated winnings, but rejected…
2Cases cited5 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Palmer v. HoffmanSupreme Court of the United States · 1943
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- The Central Railroad Company of New Jersey v. Jules S. Sottnek Co., Inc., Sottnek Terminal Corporation, and Third Party New York Dock CompanyCourt of Appeals for the Second Circuit · 1958
- Joseph Frank v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
3Cited by7 opinions
- United States v. Hancho C. KimCourt of Appeals for the D.C. Circuit · 1979
- United States v. Abraham Minker, Also Known as Abe MinkerCourt of Appeals for the Third Circuit · 1963
- Shaheen v. CommissionerUnited States Tax Court · 1974
- Woolner Theatres, Inc. v. Paramount Pictures Corp.District Court, E.D. Louisiana · 1970
- Reyer v. CommissionerUnited States Tax Court · 1962
2 more not listed; retrieve them via the Exa API.