ROGERS v. COMMISSIONER OF INTERNAL REVENUE

No. 11986.

248 F.2d 452 (1957)

Sheldon ROGERS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Seventh Circuit.

October 21, 1957.


Attorney(s) appearing for the Case

Maurice Weinstein, Milwaukee, Wis., for petitioner.

Charles K. Rice, Asst. Atty. Gen., Kenneth E. Levin, Ellis N. Slack, Robert N. Anderson, Attorneys, Department of Justice, Washington, D. C., for respondent.

Before DUFFY, Chief Judge, and LINDLEY and HASTINGS, Circuit Judges.


DUFFY, Chief Judge.

This is an appeal from the Tax Court which decided that 25% of the bank deposits made by taxpayer during the years 1949, 1950 and 1951 was income, some of which had not been reported on taxpayer's returns for those years.

During the years in question, taxpayer lived in Milwaukee and derived income as a sports broker, handling and placing bets for others with bookmakers and professional bettors. In 1949 he was also in the concession business...

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