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NITZBERG v. C. I. R.

No. 76-2124.

580 F.2d 357 (1978)

Irving NITZBERG and Ida Nitzberg, and Sid Miller and Helen Miller, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Ninth Circuit.

August 14, 1978.

Attorney(s) appearing for the Case

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

Lionel A. Rodgers, Jr. (argued), Hayward, Cal., for appellees.

Before SNEED and TANG, Circuit Judges, and SMITH, District Judge.

RUSSELL E. SMITH, District Judge:

This appeal from the decisions of the Tax Court in consolidated cases poses the problem of whether certain losses incurred in connection with the operation of gaming tables are to be treated as "ordinary and necessary expenses," deductible under 26 U.S.C. § 162(a), or as "losses from wagering transactions," deductible only to the extent of gains, under 26 U.S.C. § 165(d).

The facts were stipulated, and from the stipulation...

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