O'DWYER v. COMMISSIONER OF INTERNAL REVENUE

No. 9152.

110 F.2d 925 (1940)

O'DWYER et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied June 11, 1940.


Attorney(s) appearing for the Case

Wm. H. Talbot, of New Orleans, La., for petitioners.

Newton K. Fox and Sewall Key, Sp. Assts. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and J. P. Wenchel, Chief Counsel, Bureau of Internal Revenue, and John M. Morawski, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before SIBLEY, HUTCHESON, and HOLMES, Circuit Judges.


HUTCHESON, Circuit Judge.

Petitioners, George L. O'Dwyer and R. T. O'Dwyer, were, during the tax years in question, professional gamblers. The petition is concerned as to George, with income tax deficiencies for the years 1923-31 inclusive, 50% penalties for the years 1923 to 1931, inclusive, 25% penalties for the years 1924, 1925, 1927 and 1929, and 5% penalty for the year 1930; and as to his wife, with tax deficiencies for the same years except 1930 and 1931, and...

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