DARK v. UNITED STATES

No. 79-3290.

641 F.2d 805 (1981)

William DARK, d/b/a Delmar Race & Sports Club, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided April 9, 1981.


Attorney(s) appearing for the Case

Jerome L. Blut, Las Vegas, Nev., for plaintiff-appellant.

James F. Miller, Atty. Tax Div., Dept. of Justice, Washington, D. C., argued for defendant-appellee; Gilbert E. Andrew, M. Carr Ferguson, Carleton D. Powell, R. Russell Mather, Washington, D. C., on brief.

Before FERGUSON and REINHARDT, Circuit Judges, and BONSAL, District Judge.


FERGUSON, Circuit Judge:

William Dark appeals a district court judgment finding him liable for taxes from an illegal gambling operation on his legal gambling premises. He claims that because he is not criminally culpable, he cannot be subject to tax liability. He further alleges that the court's method of determining the amount of liability is erroneous.

We affirm the district court.

I.

Plaintiff Dark owns and operates the Delmar Race &...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases