Legal Opinion
Olk v. United States
District Court, D. Nevada
Decided February 11, 1975No. Civ. LV 2076, RDFPublishedCited by 18 opinions
1Opinion of the Court
MEMORANDUM, FINDINGS OF FACT, CONCLUSIONS OF LAW AND ORDER
CLARY, Senior District Judge
(Sitting by Special Designation).
This action for a tax refund was tried to the Court on January 20, 1975. The case presented by plaintiff was brief and the Government offered no testimony, contenting itself with the introduction of two exhibits. Although only one issue is presented for resolution, the outcome is of some interest in Nevada. The Court must determine whether monies or “tokes” which were received by plaintiff from patrons of the casinos where he worked were taxable income or gifts.
Gross income,…
2Cases cited7 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Meneguzzo v. CommissionerUnited States Tax Court · 1965
- Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1949
- Bevers v. CommissionerUnited States Tax Court · 1956
2 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- United States v. Joseph Conforte and Sally ConforteCourt of Appeals for the Ninth Circuit · 1980
- DAVIES v. COMMISSIONERUnited States Tax Court · 1981
- Florence v. CommissionerUnited States Tax Court · 1981
- Bruno v. CommissionerUnited States Tax Court · 1985
- Chappell v. CommissionerUnited States Tax Court · 1981
13 more not listed; retrieve them via the Exa API.