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GAJEWSKI v. C.I.R.

No. 347, Docket 83-4121.

723 F.2d 1062 (1983)

Richard GAJEWSKI, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Second Circuit.

Decided December 15, 1983.

Attorney(s) appearing for the Case

Jonathan S. Cohen, Atty., Tax Div., Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Bruce R. Ellisen, Attys., Tax Div., Dept. of Justice, Washington, D.C., of counsel), for respondent-appellant.

James W. Shea, North Branford, Conn., for petitioner-appellee.

Before MANSFIELD, PIERCE and McGOWAN, Circuit Judges.

MANSFIELD, Circuit Judge:

The issue raised by this appeal pursuant to 26 U.S.C. § 7482 by the Commissioner from a decision of the United States Tax Court is whether a full-time gambler for his own account can be engaged in a "trade or business" within the meaning of 26 U.S.C. § 62(1) even though he offers no goods or services to others.1 If so, he could deduct his net gambling losses for purposes of arriving at his adjusted gross...

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