1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 598 F.Supp.
  5. 598 F.Supp. 436 (1984)
 

NOTO v. UNITED STATES

Civ. A. No. 83-3952.

598 F.Supp. 436 (1984)

Louis NOTO and Ann Noto, Plaintiffs, v. UNITED STATES, Defendant.

United States District Court, D. New Jersey.

June 6, 1984.

Attorney(s) appearing for the Case

Harvey R. Poe by Gerald Rotunda, Livingston, N.J., for plaintiffs.

Stephen Lyons, Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM OPINION

LACEY, District Judge.

Before this court is the motion of the Government for summary judgment. The determination of whether a genuine fact issue exists hinges upon the legal question of what legal standard is to be employed by this court to determine whether the gambling activities of plaintiff Louis Noto1 constitute a "trade or business" within the meaning of Sections 62(1) and 162(a) of the Internal Revenue...

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