Legal Opinion
Mark D. Collins v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided August 30, 1993No. 1136, Docket 92-4216PublishedCited by 43 opinions
1Opinion of the Court
CARDAMONE, Circuit Judge:
Mark D. Collins, taxpayer or appellant, appeals from a final decision of the United States Tax Court (Beghe, J.), entered October 16, 1992, determining that, as a result of unreported gross income from theft, he had an income tax deficiency for 1988 of $9,359. The theft occurred when the taxpayer, an employee of a betting parlor that accepts bets on horse races, was unable to stop himself from making wagers on his own behalf. He punched his bets on his computer without funds to pay for them. The horses Collins bet on ran like those of the bettor immortalized in…
2Cases cited20 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- James v. United StatesSupreme Court of the United States · 1961
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- United States v. CartwrightSupreme Court of the United States · 1973
15 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- Bank One Corp. v. Comm'rUnited States Tax Court · 2003
- Estate of Simplot v. Comm'rUnited States Tax Court · 1999
- Berger v. CommissionerUnited States Tax Court · 1996
- Nathel v. CommissionerCourt of Appeals for the Second Circuit · 2010
- Eric F. Saltzman and Victoria M. Saltzman v. Commissioner of Internal Revenue, Arnold Saltzman and Joan Saltzman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1997
38 more not listed; retrieve them via the Exa API.