SKEELES v. UNITED STATES

Nos. 48838, 48839.

95 F.Supp. 242 (1951)

SKEELES v. UNITED STATES (two cases).

United States Court of Claims.

February 6, 1951.


Attorney(s) appearing for the Case

Robert A. Littleton, Washington, D. C., for plaintiff.

H. S. Fessenden, Washington, D. C., Theron Lamar Caudle, Asst. Atty. Gen., Andrew D. Sharpe, Washington, D. C., on the brief, for defendant.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and HOWELL, Judges.


JONES, Chief Judge.

These cases involve gambling losses. In reporting income may such losses be carried forward from a previous year as a deduction for the current year on the ground that gambling was the taxpayer's business, and that the deduction should be allowed as a business loss?

Gambling is apparently as old as the human race. The practice runs back through recorded history until it is lost amid the mysteries of tradition. It affects people in all latitudes...

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