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OLK v. UNITED STATES

No. 75-2181.

536 F.2d 876 (1976)

Wendell OLK, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Rehearing Denied July 14, 1976.

Attorney(s) appearing for the Case

Michael L. Paup, Atty. (argued), of Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellant.

George Bouchard (argued), Laguna Hills, Cal., for plaintiff-appellee.

Before GOODWIN and SNEED, Circuit Judges, and VAN PELT, District Judge.

SNEED, Circuit Judge:

This is a suit to obtain a refund of federal income taxes. The issue is whether monies, called "tokes" in the relevant trade, received by the taxpayer, a craps dealer employed by Las Vegas casinos, constitute taxable income or gifts within the meaning of section 102(a), Int.Rev.Code of 1954. The taxpayer insists "tokes" are non-taxable gifts. If he is right, he is entitled to the refund for which this suit was brought. The trial court in a trial...

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