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DiMAURO v. UNITED STATES

No. 82-1485.

706 F.2d 882 (1983)

Ross J. DiMAURO, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided May 24, 1983.

Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Jonathan Cohen, Laurie A. Snyder, Attys., Tax Div., Dept. of Justice, Washington, D.C., for appellee; Ronald D. Lahners, U.S. Atty., Omaha, Neb., of counsel.

John J. Higgins, Higgins & Okun, Omaha, Neb., for appellant.

Before BRIGHT, ARNOLD and JOHN R. GIBSON, Circuit Judges.

JOHN R. GIBSON, Circuit Judge.

Ross J. DiMauro appeals from the judgment of the district court1 which ruled against him on his claim for refund and in favor of the United States on the government's counterclaim to recover the unpaid portion of tax assessments arising from DiMauro's gambling activities. DiMauro claims (1) that the assessments were without factual foundation and (2) that the assessments were erroneous because the government...

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