GAMBLING v. C. I. R.

No. 989, Docket 82-4010.

682 F.2d 296 (1982)

John A. GAMBLING and Sally Gambling, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided May 27, 1982.


Attorney(s) appearing for the Case

George Wailand, New York City (Walter C. Cliff, Richard Coll, Cahill, Gordon & Reindel, New York City, of counsel), for petitioners-appellants.

James F. Miller, Washington, D.C. (Michael L. Paup, Richard W. Perkins, Dept. of Justice, Washington, D.C., of counsel), for respondent-appellee.

Before WATERMAN, FRIENDLY and MESKILL, Circuit Judges.


MESKILL, Circuit Judge:

John A. and Sally Gambling ("Gambling") appeal from a decision of the United States Tax Court, Wilbur, J., upholding a determination by the Commissioner of Internal Revenue ("Commissioner") of a deficiency in Gambling's federal income tax for the calendar year 1973 in the amount of $50,508.17 plus accrued statutory interest. For the reasons set forth below, we affirm.

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