United States Reports: Cases Adjudged in the Supreme Court at ... and Rules Announced at ..., Band 480Banks & Bros., Law Publishers, 1990 |
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Seite 23
... gambling loss for the year of $ 2,032 . Although he re- ported this loss on his 1978 tax return , he did not utilize it in computing his adjusted gross income or claim it as a deduction . Upon audit , the Commissioner of Internal ...
... gambling loss for the year of $ 2,032 . Although he re- ported this loss on his 1978 tax return , he did not utilize it in computing his adjusted gross income or claim it as a deduction . Upon audit , the Commissioner of Internal ...
Seite 24
... gambling - related en- deavors . He never placed bets on behalf of any other person , or sold tips , or collected commissions for placing bets , or functioned as a bookmaker . He gambled solely for his own account . He had no other ...
... gambling - related en- deavors . He never placed bets on behalf of any other person , or sold tips , or collected commissions for placing bets , or functioned as a bookmaker . He gambled solely for his own account . He had no other ...
Seite 25
... gambling winnings or deduct any gambling losses . He did not itemize deductions . Instead , he computed his tax lia- bility from the tax tables . 3 Upon audit , the Commissioner of Internal Revenue deter- mined that respondent's ...
... gambling winnings or deduct any gambling losses . He did not itemize deductions . Instead , he computed his tax lia- bility from the tax tables . 3 Upon audit , the Commissioner of Internal Revenue deter- mined that respondent's ...
Seite 26
... gambling , and that , as a consequence , no part of his gambling losses constituted an item of tax preference in determining any minimum tax for 1978. 82 T. C. 793 ( 1984 ) . In so ruling , the court adhered to its earlier court ...
... gambling , and that , as a consequence , no part of his gambling losses constituted an item of tax preference in determining any minimum tax for 1978. 82 T. C. 793 ( 1984 ) . In so ruling , the court adhered to its earlier court ...
Seite 27
... gambler and the active market trader . See also Baxter v . United States , 633 F. Supp . 912 ( Nev . 1986 ) . " Some sections of the Code , however , do define the term for limited purposes . See § 355 ( b ) ( 2 ) , 26 U. S. C. § 355 ...
... gambler and the active market trader . See also Baxter v . United States , 633 F. Supp . 912 ( Nev . 1986 ) . " Some sections of the Code , however , do define the term for limited purposes . See § 355 ( b ) ( 2 ) , 26 U. S. C. § 355 ...
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Beliebte Passagen
Seite 279 - Individual with a disability means any person who: (i) Has a physical or mental impairment which substantially limits one or more of such person's major life activities; (ii) Has a record of such an impairment; or (iii) Is regarded as having such an impairment.
Seite 380 - In exercising its discretion the court shall consider whether the intervention will unduly delay or prejudice the adjudication of the rights of the original parties.
Seite 355 - We therefore hold that government officials performing discretionary functions generally are shielded from liability for civil damages insofar as their conduct does not violate clearly established statutory or constitutional rights of which a reasonable person would have known.
Seite 471 - Government hardly could go on if to some extent values incident to property could not be diminished without paying for every such change in the general law.
Seite 618 - It shall be an unlawful employment practice for an employer (1) to fail or refuse to hire or to discharge any individual, or otherwise to discriminate against any individual with respect to his compensation, terms, conditions, or privileges of employment, because of such individual's race, color, religion, sex, or national origin...
Seite 176 - ... [t]he burden on a school board today is to come forward with a plan that promises realistically to work, and promises realistically to work now.
Seite 5 - ... (b) Determination by court whenever joinder not feasible. If a person as described in subdivision (a) (l)-(2) hereof cannot be made a party, the court shall determine whether in equity and good conscience the action should proceed among the parties before it, or should be dismissed, the absent person being thus regarded as indispensable.
Seite 427 - No Contracting State shall expel or return ("refouler") a refugee in any manner whatsoever to the frontiers of territories where his life or freedom would be threatened on account of his race, religion, nationality, membership of a particular social group or political opinion.