BALOT v. COMMISSIONER
United States Tax Court
Ps worked as blackjack and roulette dealers, and P-H worked as a "pit boss", at a casino in Prince George's County, Maryland. The casino recorded on daily time sheets the number of hours Ps worked. Also, the casino gathered, apportioned, and periodically paid to the dealers and pit bosses the tips from the patrons.
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Ps worked as blackjack and roulette dealers, and P-H worked as a "pit boss", at a casino in Prince George's County, Maryland. The casino recorded on daily time sheets the number of hours Ps worked. Also, the casino gathered, apportioned, and periodically paid to the dealers and pit bosses the tips from the patrons. R determined deficiencies based on the casino's time sheets and other records, and Ps' bank deposits. 1. HELD: Ps are liable for additions to tax for civil fraud for 1991 and 1992. See sec. 6663, I.R.C. 1986. 2. HELD, FURTHER, Ps are liable for an addition to tax for negligence for…
1Opinion of the Court
ROGELIO R. BALOT AND ZENAIDA V. BALOT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
BALOT v. COMMISSIONER
No. 19077-98
United States Tax Court
T.C. Memo 2001-73; 2001 Tax Ct. Memo LEXIS 95; 81 T.C.M. (CCH) 1409;
March 23, 2001, Filed
Decision will be entered under Rule 155.
Ps worked as blackjack and roulette dealers, and P-H worked
as a "pit boss", at a casino in Prince George's County,
Maryland. The casino recorded on daily time sheets the number of
hours Ps worked. Also, the casino gathered, apportioned, and
periodically paid to the dealers and pit bosses the tips from
the patrons. R…
2Cases cited53 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- Stone v. CommissionerUnited States Tax Court · 1971
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Gajewski v. CommissionerUnited States Tax Court · 1976
48 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Dyer v. Comm'rUnited States Tax Court · 2012